Section 245HA — the law in short
What the courts have decided on section 245HA, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Statutory position — s.278AB immunity from prosecution where a settlement application has abated
CBDT Circulars & InstructionsCuts both waysValidity unconfirmed
My application to the Settlement Commission abated. Is there any route to immunity from prosecution left, and how long do I have?
Section 278AB is that route. On the words of the section, a person may make an application to the Commissioner for granting immunity from prosecution if he has made an application for settlement under s.245C and the proceedings for settlement have abated under s.245HA — but the application cannot be made after institution of the prosecution proceedings after abatement.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.