Power to Reopen Proceedings requires written reasons and applicant concurrence; temporal limits and later applications barred.

The Settlement Commission may, for proper disposal of a pending settlement case and on recording reasons in writing and with the applicant's concurrence, reopen a proceeding completed by a wealth-tax authority and pass any order as if the settlement application had covered that proceeding; statutory provisions impose a temporal limitation measured from the end of the assessment year to the date of application and a later legislative bar prevents reopening for applications made on or after a subsequently prescribed date.

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