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1996 (12) TMI 3 - SC - Income TaxJurisdiction of Court - Commission was not justified in holding that Income-tax Officer had no power to proceed with or collect any material after the date of submission of the application under section 245C - Where the assessee filed an application for settlement in respect of three assessment years giving a combined computation of income - held that Commission should have rejected application for all the years when no such distinction was suggested even by the assessee
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