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2002 (2) TMI 8 - SC - Income TaxWhether, the Settlement Commission is not empowered to waive the interest u/s 234A while exercising its jurisdiction u/s 245D (4), that the assessment order passed by the AO prior to the admission of the settlement application will subsist so as to enable the Revenue to continue the recovery proceedings and that on the determination of liability by the Commission, the orders passed by the lower authorities would not automatically stand set aside, in view of amendment in section 245C - Held, no
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