Income-tax Act, 1961

Section - 245HA - Abatement of proceeding before Settlement Commission

Abatement of proceeding before Settlement Commission.

245HA. (1) Where-

(i) - an application made under section 245C on or after the 1st day of June, 2007 has been rejected under sub-section (1) of section 245D; or
(ii) - an application made under section 245C has not been allowed to be proceeded with under sub-section (2A) or further proceeded with under sub-section (2D) of section 245D; or
(iii) - an application made under section 245C has been declared as invalid under sub-section (2C) of section 245D; or
(iiia) - in respect of any application made under section 245C, an order under sub-section (4) of section 245D has been passed not providing for the terms of settlement; or
(iv) -Google Play store