https://www.taxtmi.com/caselaws?id=55667 Once an assessee's settlement application is admitted under section 245C and permitted to proceed under section 245D, section 245F(2) gives the Settlement Commission exclusive jurisdiction over the case until an order under section 245D(4) is passed. During that period, appellate authorities cannot exercise parallel jurisdiction over the same matters. Because the case may also return under section 245HA(1), the proper course is to keep the appeals in abeyance rather than dismiss them finally on the basis of settlement admission alone. The Commissioner (Appeals) therefore lacked jurisdiction to dismiss the appeals and was required to keep them pending until the settlement proceedings concluded. en-us Fri, 17 Jul 1992 00:00:00 +0530 Mon, 29 Nov 2010 13:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55667 Once an assessee's settlement application is admitted under section 245C and permitted to proceed under section 245D, section 245F(2) gives the Settlement Commission exclusive jurisdiction over the case until an order under section 245D(4) is passed. During that period, appellate authorities cannot exercise parallel jurisdiction over the same matters. Because the case may also return under section 245HA(1), the proper course is to keep the appeals in abeyance rather than dismiss them finally on the basis of settlement admission alone. The Commissioner (Appeals) therefore lacked jurisdiction to dismiss the appeals and was required to keep them pending until the settlement proceedings concluded. Case-Laws Income Tax Fri, 17 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55667