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The High Court quashed the order of the Interim Board for Settlement (IBS) rejecting the petitioner's settlement application u/s 245D(4). The court held that the IBS should consider the application, keeping open all objections/contentions of the revenue, including on the applicable threshold limits under the first proviso to Section 245C(1). The court did not examine the petitioner's challenge to the constitutional validity of these provisions, and all contentions of the petitioner were expressly kept open. The writ petition was disposed of without costs.
The High Court quashed the order of the Interim Board for Settlement (IBS) rejecting the petitioner's settlement application u/s 245D(4). The court held that the IBS should consider the application, keeping open all objections/contentions of the revenue, including on the applicable threshold limits under the first proviso to Section 245C(1). The court did not examine the petitioner's challenge to the constitutional validity of these provisions, and all contentions of the petitioner were expressly kept open. The writ petition was disposed of without costs.
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