https://www.taxtmi.com/caselaws?id=781543 Section 245HA of the Income-tax Act, 1961 applies when a settlement application is rejected without terms of settlement, and the appellate proceedings then revive. The assessee is not required to abandon a merits challenge to the assessment order merely because the settlement application has been rejected in that manner. On the facts, the Tribunal's discretion in condoning delay, setting aside the Commissioner (Appeals) order, and restoring the first appeal was upheld. The appellate proceedings were directed to remain in abeyance until disposal of the settlement application. en-us Fri, 14 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781543 Section 245HA of the Income-tax Act, 1961 applies when a settlement application is rejected without terms of settlement, and the appellate proceedings then revive. The assessee is not required to abandon a merits challenge to the assessment order merely because the settlement application has been rejected in that manner. On the facts, the Tribunal's discretion in condoning delay, setting aside the Commissioner (Appeals) order, and restoring the first appeal was upheld. The appellate proceedings were directed to remain in abeyance until disposal of the settlement application. Case-Laws Income Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781543