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    <description>The court upheld the Settlement Commission&#039;s exclusion of certain assessment years but set aside penalties imposed for concealment of income, remitting the matter for reconsideration. Reassessment notices challenged under section 148 were dismissed, and demand notices under section 156 were kept in abeyance pending the Commission&#039;s fresh decision.</description>
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    <pubDate>Wed, 25 Sep 2002 00:00:00 +0530</pubDate>
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      <description>The court upheld the Settlement Commission&#039;s exclusion of certain assessment years but set aside penalties imposed for concealment of income, remitting the matter for reconsideration. Reassessment notices challenged under section 148 were dismissed, and demand notices under section 156 were kept in abeyance pending the Commission&#039;s fresh decision.</description>
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      <pubDate>Wed, 25 Sep 2002 00:00:00 +0530</pubDate>
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