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2020 (4) TMI 440

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..... 1) TMI 874 - GUJARAT HIGH COURT] has dismissed the petitions by holding that there is no infirmity in the impugned order passed by the Settlement Commission. Since the facts and contentions in all these three petitions are similar to the facts and contentions of the above referred petitions, except that the amount involved in each case is different, it is not necessary to set out the facts and co .....

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..... mmon judgment. 2. By these petitions under article 226 of the Constitution of India, the petitioner, namely Principal Commissioner of Income Tax-1, Surat has challenged the order dated 17.7.2018 passed by the Income Tax Settlement Commission with respect to assessment years 2004-2005 and 2005-2006 in case of M/s. M.D. International - the respondent in Special Civil Application No.21339 of 2019 .....

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..... that the amount involved in each case is different, it is not necessary to set out the facts and contentions in detail. 5. For the reasons recorded in the judgment and order dated 7.10.2019 passed by this court in Special Civil Application No.15653 of 2019 and Special Civil Application No.15658 of 2019, this court does not find any infirmity in the impugned order dated 17.7.2018 passed by the S .....

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