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    <description>An inserted sub section permits the appellate authority, where Settlement Commission proceedings abate under section 22HA, to consider all material and information produced before the Commission, results of any inquiry or evidence recorded by it, and other material on record, and to confirm, reduce, enhance or annul the assessment.</description>
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      <description>An inserted sub section permits the appellate authority, where Settlement Commission proceedings abate under section 22HA, to consider all material and information produced before the Commission, results of any inquiry or evidence recorded by it, and other material on record, and to confirm, reduce, enhance or annul the assessment.</description>
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