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    <title>Credit for tax paid in case of abatement of proceedings.</title>
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    <description>Where proceedings before the Settlement Commission abate under sub section (1) of section 284, the Assessing Officer must allow credit for tax and interest paid if those amounts were paid on or before the date of making the application under section 273 or were paid during the pendency of the case before the Settlement Commission.</description>
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      <title>Credit for tax paid in case of abatement of proceedings.</title>
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      <description>Where proceedings before the Settlement Commission abate under sub section (1) of section 284, the Assessing Officer must allow credit for tax and interest paid if those amounts were paid on or before the date of making the application under section 273 or were paid during the pendency of the case before the Settlement Commission.</description>
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