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2010 (8) TMI 1047 - HC - Income TaxExtract: .......limitation. 14. In view of all the above, the writ petition is allowed, the impugned order of the Commission is set aside and the application filed by the petitioner before the Settlement Commission shall stand rejected with liberty to the Assessing Authority to proceed further under sections 147 and 148 of the Act, if it is so warranted. No costs.
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