Credit for tax paid in case of
abatement of proceedings.
22HAA. Where an
application made under section 22C on or after the 1st day of June, 2007, is
rejected under sub-section (1) of section 22D, or any other application made
under section 22C is not allowed to be proceeded with under sub-section (2A) of
section 22D or is declared invalid under sub-section (2C) of section 22D or
has not been allowed to be further proceeded with under sub-section (2D) of
section 22D or 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, 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.]