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2007 (12) TMI 206 - HC - Income TaxRevenue contend that applications preferred by the assessee before Settlement Commission did not fulfil the requirements of S. 245C - disclosure of their income, stated to be true and had not been disclosed before the AO – deduction claimed by assessee on amount shown as loans – held that assessee cannot get benefit of section 245C where amount have already been discovered by the assessing authority and added to the total income of assessee - Commission directed to reject assessee application
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