In this case the Hon’ble Appellate Tribunal held that order passed by the Income Tax Settlement Commission under S.245D(4) of the Act even de hors the filing of return under s. 139 is an order passed under ‘other proceedings un this Act’ for the purposes of s. 240 of the Act. Thus, if any refund becomes due to the assessee after passing of the order by the Income Tax Settlement Commission, the AO under s. 240 of the Act is obliged to issue such refund without even waiting for the assessee to lodge a formal claim. (AY. 2014-15)