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2016 (8) TMI 564 - HC - Income TaxReopening of assessment - Power of settlement commission - Held that:- The Settlement Commission passed final orders as early as 19.06.1998 and thus, by applying the decision of the Hon'ble Supreme Court in Brij Lal [2010 (10) TMI 8 - SUPREME COURT ], the order of Settlement Commission has to be taken as final and conclusive and when there is no allegation of fraud or misrepresentation, the question of reopening or revising the order, that too in the manner done in the impugned orders cannot be sustained.
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