Credit for tax paid in case of abatement of proceedings.245HAA.
Where an application made under section 245C
on or after the 1st day of June, 2007, is rejected under sub-section (1) of section 245D
, or any other application made under section 245C
is not allowed to be proceeded with under sub-section (2A) of section 245D
or is declared invalid under sub-section (2C) of section 245D
or has not been allowed to be further proceeded with under sub-section (2D) of section 245D
or an order under sub-section (4) of section 245D
has not been passed within the time or period specified under sub-section (4A) of section 245D
, the Assessing Officer
shall allow the credit for the tax and interest
paid on or before the date of making the application or during the pendency of the case before the Settlement Commission.