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    <title>Insertion of new section 22HA</title>
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    <description>Section 22HA enables the Settlement Commission to send a case back to the Wealth-tax Officer if the applicant under section 22C has not co-operated; the Wealth-tax Officer shall then dispose of the case as if no application had been made. The Wealth-tax Officer may use materials, information, inquiries and evidence produced or recorded before the Commission as if produced or recorded before him, and the period from the date of application to the date of receipt of the Commission&#039;s order is excluded for specified time-limit and interest computations.</description>
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      <description>Section 22HA enables the Settlement Commission to send a case back to the Wealth-tax Officer if the applicant under section 22C has not co-operated; the Wealth-tax Officer shall then dispose of the case as if no application had been made. The Wealth-tax Officer may use materials, information, inquiries and evidence produced or recorded before the Commission as if produced or recorded before him, and the period from the date of application to the date of receipt of the Commission&#039;s order is excluded for specified time-limit and interest computations.</description>
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