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    <title>2014 (8) TMI 1152 - ALLAHABAD HIGH COURT</title>
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    <description>The Court upheld the Settlement Commission&#039;s decision, emphasizing the finality of its orders unless obtained through fraud or misrepresentation. The Commission&#039;s power was clarified to settle disputes within the Act&#039;s provisions without exceeding its authority to waive or reduce tax, penalty, or interest. The Court dismissed the writ petition challenging the demand notice issued post the Settlement Commission&#039;s order, citing previous judgments supporting the conclusiveness of the Commission&#039;s decisions.</description>
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