13[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.]