https://www.taxtmi.com/article/detailed?id=363 The Income Tax Appellate Tribunal is not an income tax authority; when matters are placed before the Settlement Commission pending appeals before the Commissioner (Appeals) become infructuous and the Commissioner loses jurisdiction. If Settlement Commission proceedings abate, only the original income tax authority before which proceedings were pending may revive and dispose of the matters; the tribunal acquires jurisdiction only after such restoration or disposal by that authority. en-us Tue, 12 May 2009 00:00:00 +0530 Tue, 12 May 2009 22:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=363 The Income Tax Appellate Tribunal is not an income tax authority; when matters are placed before the Settlement Commission pending appeals before the Commissioner (Appeals) become infructuous and the Commissioner loses jurisdiction. If Settlement Commission proceedings abate, only the original income tax authority before which proceedings were pending may revive and dispose of the matters; the tribunal acquires jurisdiction only after such restoration or disposal by that authority. Articles Income Tax Tue, 12 May 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=363