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2007 (3) TMI 236 - HC - Income TaxApplication for settlement rejected - One of the requirements for entertaining the application for settlement under Section 245-C is the pendency of the proceedings before the Tax authorities – since no proceedings are pending before tax authorities, Settlement Commission has rightly rejected the application – Commissioner is right in rejecting the petition to condonation of delay in filing the revision petition because there is no good reason for delay – petition dismissed
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