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    <description>The court upheld the constitutionality of the challenged provisions in the Income Tax Act, 1961, regarding settlement applications. The court allowed the petition partially, setting aside the abatement of the application for specific assessment years due to non-payment of additional tax and interest. The application was revived for the remaining assessment years, directing disposal by the Settlement Commission in accordance with the law.</description>
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      <description>The court upheld the constitutionality of the challenged provisions in the Income Tax Act, 1961, regarding settlement applications. The court allowed the petition partially, setting aside the abatement of the application for specific assessment years due to non-payment of additional tax and interest. The application was revived for the remaining assessment years, directing disposal by the Settlement Commission in accordance with the law.</description>
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