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2013 (10) TMI 985 - BOMBAY HIGH COURTPetition before High Court in case the matter is pending before Settlement commission and which has not applied its mind yet – Held that:- Settlement Commission is yet to apply its mind and an enquiry under Section 245D(3) yet to be ordered – The court is not inclined to entertain the proceedings at this stage, save and except to clarify that the Settlement Commission shall during the course of its proceedings specifically bring to bear its consideration on whether an enquiry under Section 245D(3) should be ordered particularly having regard to the circumstances which have been set out in the letter of the Commissioner of Income Tax dated 3 October 2013. Since the proceedings are pending before the Settlement Commission, it would not be appropriate for this Court to entertain the proceedings any further – Decided against the Revenue.
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