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    <title>2012 (9) TMI 840 - GUJARAT HIGH COURT</title>
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    <description>The court concluded that the settlement application for assessment years 2005-06 to 2008-09 was not maintainable as the assessments had become time-barred without any notice under section 143(2). The Settlement Commission&#039;s decision was overturned, and the petition was allowed and disposed of accordingly.</description>
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      <description>The court concluded that the settlement application for assessment years 2005-06 to 2008-09 was not maintainable as the assessments had become time-barred without any notice under section 143(2). The Settlement Commission&#039;s decision was overturned, and the petition was allowed and disposed of accordingly.</description>
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