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2011 (11) TMI 274 - HC - Income TaxWhether the Settlement Commission was justified in passing ex-parte order in favour of assessee without giving proper opportunity of hearing to both the sides – Held that:- In view of decision in case of CIT v. Anil Hastkala (P) Ltd [2009 (8) TMI 767 - Rajasthan High Court] - wherein it was held that if impugned order of Settlement commission u/s 245-D(4) is held to be legally unsustainable, in such an eventuality, matters are to be remitted back to settlement commission to examine afresh. Thus, the order is set aside & matter is remanded back to the Settlement Commission for decision afresh in accordance with law – Decided in favor of Revenue
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