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| DATE: | July 30, 2008 (Date of publication) |
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| FILE: | Click here to view full post with file download link |
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U/s 245A(b), as amended by the Finance Act 2007 w.e.f. 1.6.2007, “pendency of proceedings for assessment” before the AO for one or more assessment years is a necessary condition for invoking the jurisdiction of the Settlement Commission. Held in that context by Five Member Bench of the ITSC
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