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    <title>1979 (5) TMI 147 - Supreme Court</title>
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    <description>The court allowed the appeal, preventing the Settlement Commission from proceeding with the respondent&#039;s application. The assessee&#039;s appeals before the I.T.A.T. were reinstated for prompt resolution, while the Department&#039;s appeals remained dismissed as lacking merit. The court stressed the need to curb the misuse of the Settlement Commission by substantial tax evaders, ensuring compliance with statutory duties and public policy.</description>
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