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2007 (10) TMI 237 - HC - Income TaxSettlement Of Cases - Held that:- There cannot be a fresh application in respect of the same subject matter, if the first application is rejected, after assuming jurisdiction, as the Settlement Commission is a quasi judicial authority.It is true that in the second order, the Commission relied on its first order. At the same time, the Commission did take note of the fact that the income disclosed in the second application is more than what was disclosed in the first application. Apart from that in the miscellaneous application, the petitioner has raised the issue that no reasons had been given for holding that the quantum of undisclosed income was not correct. A person who seeks to invoke the jurisdiction of the Commission must come and disclose the true facts. Nothing had happened between the first disclosure and the second disclosure warranting the petitioner to disclose a larger quantum. On this count also, the finding arrived at by the Commission does not suffer from any error and consequently, the petition is liable to be dismissed.
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