Meaning of “Abate”

Case Name : CIT v. Smt. Shaila agarwal 

Citation : [2011] 16 taxmann.Com 232

Court : Allahabad high court

Section : 153A to 153C

Meaning : The word ‘abatement’ is referable to something, which is pending alive, or is subject to deduction. The abatement refers to suspension or termination of the proceedings either of the main action, or the proceedings ancillary or collateral to it. The word is commonly used in the legislations, which provide for abatement of action/suit; abatement of legacies; abatement of nuisance; and all actions for such nature, which have the pendency or continuance. The proceedings, which have already terminated are not liable for abatement unless statute expressly provides for such consequence thereof.

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