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1999 (8) TMI 45 - HC - Income TaxExtract: .......ed by the Settlement Commission, as in the case of Super Forgings and Steels Limited for the income of those years no parallel proceedings should be continued even the proceedings in pursuance of notice under section 158BC/BD of the Act. In the result notice dated December 24, 1998, issued under section 158BC/BD is quashed, the petition is allowed.
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