https://www.taxtmi.com/caselaws?id=218751 The Court ruled that proceedings are not deemed pending if the statutory time limit for making an assessment order has expired. The Settlement Commission erred in law by admitting the application for settlement when no proceedings were pending on the date of filing. The Court set aside the Commission's order and clarified that once the time limit for assessment order expires, no proceedings can be considered pending, aligning with the Calcutta High Court's interpretation. en-us Tue, 20 Nov 2012 00:00:00 +0530 Sat, 24 Nov 2012 00:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218751 The Court ruled that proceedings are not deemed pending if the statutory time limit for making an assessment order has expired. The Settlement Commission erred in law by admitting the application for settlement when no proceedings were pending on the date of filing. The Court set aside the Commission's order and clarified that once the time limit for assessment order expires, no proceedings can be considered pending, aligning with the Calcutta High Court's interpretation. Case-Laws Income Tax Tue, 20 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218751