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BINDING NATURE OF ORDER OF ITSC

Income Tax - SETTLEMENT OF CASES - 14 - BINDING NATURE OF ORDER OF SETTLEMENT COMMISSION As per section 245I, the matters covered by the order of Settlement Commission cannot be reopened in any proceedings under the Income-tax Act or under any other .....

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ttlement shall be declared void if it is subsequently found by the settlement Commission that the Settlement has been obtained by fraud or misrepresentation of facts. If the settlement becomes void as said above, the income tax proceedings in respect .....

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