https://www.taxtmi.com/caselaws?id=387747 For purposes of an application under Chapter XIXA of the Income-tax Act, 1961, assessment proceedings remain pending until the assessment order is served on the assessee. The High Court followed the view that service of the order, not merely its passing, marks the end of pendency from the assessee's perspective. It also noted that the assessee had already informed the Assessing Officer of its intention to approach the Settlement Commission, supporting the conclusion that the settlement application was moved in time. The rejection of the application was therefore set aside, and the settlement application was held maintainable. en-us Tue, 22 Oct 2019 00:00:00 +0530 Sat, 07 Dec 2019 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387747 For purposes of an application under Chapter XIXA of the Income-tax Act, 1961, assessment proceedings remain pending until the assessment order is served on the assessee. The High Court followed the view that service of the order, not merely its passing, marks the end of pendency from the assessee's perspective. It also noted that the assessee had already informed the Assessing Officer of its intention to approach the Settlement Commission, supporting the conclusion that the settlement application was moved in time. The rejection of the application was therefore set aside, and the settlement application was held maintainable. Case-Laws Income Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387747