https://www.taxtmi.com/caselaws?id=776659 Appellate proceedings revive under Section 245HA of the Income-tax Act only when a settlement application is rejected without terms of settlement, and the assessee need not abandon the challenge to the assessment order on merits in that event. The Tribunal's condonation of delay, setting aside of the Commissioner (Appeals) order, and restoration of the first appeal were upheld on the peculiar facts. Where the settlement application remained pending and an order under Section 245D(4) was awaited, the appellate proceedings were directed to remain in abeyance until disposal of the settlement application. en-us Fri, 11 Jul 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776659 Appellate proceedings revive under Section 245HA of the Income-tax Act only when a settlement application is rejected without terms of settlement, and the assessee need not abandon the challenge to the assessment order on merits in that event. The Tribunal's condonation of delay, setting aside of the Commissioner (Appeals) order, and restoration of the first appeal were upheld on the peculiar facts. Where the settlement application remained pending and an order under Section 245D(4) was awaited, the appellate proceedings were directed to remain in abeyance until disposal of the settlement application. Case-Laws Income Tax Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776659