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    <description>The Supreme Court allowed the Revenue&#039;s appeals and dismissed the assessee&#039;s appeals. The Court held that the Settlement Commission erred in admitting the application for the assessment years 1978-79 and 1979-80 due to clear evidence of fraud and concealment by the assessee. The costs payable by the assessee in all appeals were set at Rs. 50,000 consolidated.</description>
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