Abatement of proceeding before Settlement Commission.

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....under section 273,—            (i) has not been allowed to be proceeded with or has been rejected under sub-section (2) of section 275; or            (ii) has been declared as invalid under sub-section (6) of section 275; or          (b) an order un....

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....ase may be, any other income-tax authority before whom the proceeding at the time of making the application was pending, shall dispose of the case in accordance with the provisions of this Code as if no application under section 273 had been made.    (4) For the purposes of sub-section (3), the Assessing Officer or, as the case may be, other income-tax authority, shall be entitled to ....