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2022 (3) TMI 222 - GUJARAT HIGH COURTSettlement Commission u/s 245C - Powers and procedure of Settlement Commission - legality and validity of the show cause notice issued by the Assessing Officer under Section 153A / 143(3) - whether the impugned show cause notice could have been issued pending the adjudication before the Settlement Commission? - HELD THAT:- The proviso to Sub-section (2) makes it abundantly clear that if any application has been made under Section 245C on or after the first day June 2007, it is the Settlement Commission who shall have the exclusive jurisdiction from the date on which the application was made. In view of the aforesaid, the impugned show cause notice issued under Section 153A read with Section 143(3) of the Act could not have been issued. The same could be said to be without jurisdiction.On the above short ground alone, this writ application succeeds and is hereby allowed. The impugned notice is hereby quashed and set aside
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