Abatement of the proceeding before Settlement Commission

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....y of June, 2007 has been rejected under sub-section (1) of section 22D; or            (ii) an application made under section 22C has not been allowed to be proceeded with under sub-section (2A) or further proceeded with under sub-section (2D) of section 22D; or            (iii) an ap....

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....bsp; (b) in respect of an application referred to in clause (ii), the 31st day of July, 2007;            (c) in respect of an application referred to in clause (iii) the last day of the month in which the application was declared invalid;            (d) in respect of an app....

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....of the inquiry held or evidence recorded by the Settlement Commission in the course of the proceedings before it, as if such material, information, inquiry and evidence had been produced before the Assessing Officer or other wealth-tax authority or held or recorded by him in the course of the proceedings before him.       (4) For the purposes of the time-limit under sec....