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2008 (7) TMI 381 - GUJARAT HIGH COURTPower of settlement commission – power to rectify mistake – error apparent on record – held that - Commission is justified in saying that once certain amounts are settled as being liable to tax after allowing or disallowing certain benefits, the proceedings attained finality and cannot be re-opened so as to take a different view of the matter on the basis of alleged error apparent on record. Same is the position in relation to the factum of not granting immunity from prosecution - the petition does not merit acceptance and is, accordingly, rejected
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