ITO, WARD, SIRHIND vs. SH. KESAR SINGH, SIRHIND
The appeals of the Revenue is allowed whereas Cross
ITA 1287/CHANDI/2017[1996-97]Status: DisposedITAT Chandigarh29 Aug 2018AY 1996-97
Bench: Smt. Diva Singh & Dr. B.R.R. Kumar
For Appellant: Shri. Prem SinghFor Respondent: Shri. Manoj Kumar
Section 143(2)Section 143(3)Section 2Section 245CSection 245DSection 245D(1)Section 245H
1)
Where—
i) ................ ;o r
(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) .............. ; or iv) ................. , the proceedings before the Settlement Commission shall abate on the specified date."
Explanation - For the purposes of this sub-section, "specified
