https://www.taxtmi.com/acts?id=47102 Section 245HA authorises the Settlement Commission to send a case back to the Income-tax Officer if an applicant has not co-operated; the Income-tax Officer shall thereupon dispose of the case as if no settlement application had been made and may use all materials, information, inquiries and evidence produced or recorded before the Settlement Commission as if produced or recorded in proceedings before him. The period from the settlement application date to receipt of the referral order is excluded for specified assessment, revision and interest time-limits, and similarly excluded for firm registration cancellation time-limits. en-us Tue, 07 Jan 2025 12:59:35 +0530 Tue, 07 Jan 2025 12:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47102 Section 245HA authorises the Settlement Commission to send a case back to the Income-tax Officer if an applicant has not co-operated; the Income-tax Officer shall thereupon dispose of the case as if no settlement application had been made and may use all materials, information, inquiries and evidence produced or recorded before the Settlement Commission as if produced or recorded in proceedings before him. The period from the settlement application date to receipt of the referral order is excluded for specified assessment, revision and interest time-limits, and similarly excluded for firm registration cancellation time-limits. Act-Rules F. Acts / Amendment Acts Tue, 07 Jan 2025 12:59:35 +0530 https://www.taxtmi.com/acts?id=47102