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2003 (6) TMI 19 - HC - Income TaxBy this writ application the writ petitioner has challenged an order, passed by the Settlement Commission refusing to entertain the case on the ground that the failure on the part of the petitioner in deducting tax at source does not come within the purview of section 245C(1) - I am unable to accept the contentions of the learned advocate for the petitioner that for the purpose of assessing the jurisdiction of the Commission the provisions contained in section 245C(1) of the Act should be ignored. I thus find that the Commission rightly refused to entertain the application filed by the petitioner as it had no jurisdiction to entertain the dispute involved. The writ application is thus devoid of any substance and is dismissed accordingly.
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