General provisions relating to determination of tax

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....luded in computing the period specified in sub-sections (2) and (8) of section 66 or subsections (2) and (8) of section 67, as the case may be. (2) Where any Appellate Authority or Tribunal or Court concludes that the notice issued under sub-section (1) or (3) of section 67 is not sustainable for the reason that the charges of fraud or any wilful mis-statement or suppression of facts to e....

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....time, from time to time, to the said person and adjourn the hearing for reasons to be recorded in writing: PROVIDED that no such adjournment shall be granted more than three times to a person during the proceeding. (6) The proper officer, in his order, shall set out the relevant facts and the basis of his decision. (7) The amount of tax, interest and penalty demanded in ....

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....(11) An issue on which the First Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate Tribunal or the High Court or the Supreme Court against such decision of the First Appellate Authority or the Appellate Tribunal or as the case may be, the High Court is pendi....

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.... of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 72. Explanation 1.- The expression "all proceedings in respect of the said notice" shall include proceedings under chapter XX. Explanation 2.- Where proceedings against the main noticee liable to pay tax has been concluded under section 66 or 67, the proceedings against al....