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SECTION 245K BAR ON SUBSEQUENT APPLICATIONS FOR SETTLEMENT

Income Tax - SETTLEMENT OF CASES - 07 - BAR ON SUBSEQUENT APPLICATIONS FOR SETTLEMENT Where a person has made an application under section 245C and such application has been allowed under section 245D(1), such person shall not be subsequently entitled to make an application under section 245C. Restriction supply to file subsequent application only if previous settlement application was rejected, after it was allowed to be proceed under section with and not if it was rejected at threshold (i.e., .....

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the settlement commission once also cannot approach settlement commission subsequently as per the amendment the related person with respect to a person means as follows: SR. NO. PERSON (APPLICANT) RELATED PERSON OF APPLICANT Where such person is an individual (ii) where such person is a company (iii) where such person is a firm or associated of person or body of individual. Note:- Firm includes Limited Liability Partnership incorporated under LLP Act, 2008. (iv) where such person is an Hindu un .....

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