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1995 (3) TMI 428 - INCOME TAX SETTLEMENT COMMISSION
Extract:
.......ommission, merely because he has made an application to the Commission. This will also be in line with the conclusion already reached by the Commission in Ashwani Kumar s case 1992 195 ITR 861 (ITSC) (SB). In view of section 245BD of the Income tax Act, 1961, the order of the Special Bench shall be the order of the majority of Members of the Bench.