https://www.taxtmi.com/caselaws?id=152061 The Special Bench concluded that proceedings for assessment are not considered 'pending' before the Commissioner of Income-tax (Appeals) after the appellate order is passed but before it is served on the assessee. The Bench overruled the previous decision and held that the appeal process concludes with the written order by the Commissioner. The cases of Chander Kant Jain and Suraj Mal Meena were referred back to the Settlement Commission for further action, while the case of Guli Chand was excluded due to a different issue. en-us Fri, 27 Jan 1995 00:00:00 +0530 Mon, 24 Jun 2013 10:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152061 The Special Bench concluded that proceedings for assessment are not considered 'pending' before the Commissioner of Income-tax (Appeals) after the appellate order is passed but before it is served on the assessee. The Bench overruled the previous decision and held that the appeal process concludes with the written order by the Commissioner. The cases of Chander Kant Jain and Suraj Mal Meena were referred back to the Settlement Commission for further action, while the case of Guli Chand was excluded due to a different issue. Case-Laws Income Tax Fri, 27 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152061