Section 245

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SANDEEP (Querist)
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20 November 2008 Dear All

Please let me in details know whal would be the position of cases abated by settlement commission in which no writ is preferred by assessee and how to deal with that cases and please also let me know in detail whether there is any benefit of filling the writ know after the abatment of case by the settlement commission

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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20 November 2008 Section 245 speaks about set-off of refunds.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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20 November 2008 The effect of abatement is the assessing officer or any IT authority before whom the proceedings was pending at the time of application will dispose of the case in accordance with the provisions of this act as if the applicant never made an application u/s 245C.

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