Wealth-Tax Act, 1957

Section - 22HA - Abatement of proceedings before Settlement Commission

87[Abatement of proceedings before Settlement Commission.

22HA. (1) Where,-

(i)- an application made under section 22C on or after the 1st day 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 application made under section 22C has been declared as invalid under sub-section (2C) of section 22D; or
(iv)- in respect of any other application made under section 22C, an order under sub-section (4) of section 22D has not been passed within the time or period specified under sub-section (4A) of section 22D,
the proceedings before the Settlement Commission shall abate on the specified date.

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