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    <title>Tax Settlement Rejected Due to Payment Shortfall; Adjustment Request Overlooked, Contrary to Chapter IIXA&#039;s Purpose for Facilitating Settlements.</title>
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    <description>Rejection of an application for settlement of case - short fall in payment of tax and interest - request for adjustment with refund amount was not considered - application ought not to have been rejected on such technical ground, bearing in mind the object and purpose for which Chaper IIXA was inserted in the Income Tax Act.</description>
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      <description>Rejection of an application for settlement of case - short fall in payment of tax and interest - request for adjustment with refund amount was not considered - application ought not to have been rejected on such technical ground, bearing in mind the object and purpose for which Chaper IIXA was inserted in the Income Tax Act.</description>
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