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2020 (2) TMI 997 - SC - Income TaxSettlement commission order - additional income which was disclosed during the course of the hearing - HELD THAT:- The nature and extent of delay and the issues involved, we are of the view that it would be appropriate and proper, in the interests of justice, for the writ petition to be heard on merits by the High Court, subject to payment of costs, which would be a condition precedent. The High Court ought not to have dismissed the petition on the ground of delay. The appellant raises issues which are worthy of consideration on merits. We accordingly order and direct that conditional on the appellant paying a sum quantified at ₹ 3,00,000 to the second respondent, by way of costs, withing a period of six weeks from today, the judgment and order of the High Court [2018 (8) TMI 577 - BOMBAY HIGH COURT] shall stand set aside and the writ petition shall stand restored to the file of the High Court for disposal on merits. In the event that the appellant fails to pay the costs, as directed, the benefit of this order shall not be available.
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