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2018 (8) TMI 1788 - BOMBAY HIGH COURTApplication for settlement u/s 245C(1) - Is an applicant, who files an application covering more than one assessment years, before the Commission required to disclose additional income for each of the assessment years? - Whether such additional income must result in the liability to pay income tax for each of the assessment years? - HELD THAT:- We have entertained this petition as the impugned order has been passed under Section 245BA(5A) i.e. on constitution of the Special Bench by the chairperson of the Commission and concerning the jurisdiction of the Commission. The very fact that a Special Bench of the Commission had to deal with the issue would by itself warrant consideration. This petition raises identical / similar issue as arising in the case of Betul Oil Ltd. Vs. The Settlement Commission [2017 (4) TMI 124 - BOMBAY HIGH COURT] which is already admitted and its hearing has been expedited. In the above view, this petition is to be tagged along with Betul Oil Ltd. for final hearing. Petitioners seek liberty to amend the petition by adding the interveners, who appeared before the Special Bench leading to the impugned order dated 2nd December, 2016, as party respondents in this petition. Liberty granted. Amendment to be carried out within a period of 4 weeks from today as prayed for by the Revenue. The amended copy to be served upon all the respondents including the newly added respondents immediately after carrying out the amendment.
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