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    <title>Abatement of the proceeding before Settlement Commission</title>
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    <description>Proceedings before the Settlement Commission abate when specified procedural events occur, and thereafter the Assessing Officer or other wealth-tax authority must dispose of the case as if no application had been made. The authority may use material, information, inquiry results and evidence produced or recorded before the Settlement Commission as if produced before it. For purposes of statutory time-limits and interest computation, the period from the date of the settlement application until the specified date is excluded.</description>
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      <description>Proceedings before the Settlement Commission abate when specified procedural events occur, and thereafter the Assessing Officer or other wealth-tax authority must dispose of the case as if no application had been made. The authority may use material, information, inquiry results and evidence produced or recorded before the Settlement Commission as if produced before it. For purposes of statutory time-limits and interest computation, the period from the date of the settlement application until the specified date is excluded.</description>
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