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,