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    <title>2022 (2) TMI 234 - CHHATTISGARH HIGH COURT</title>
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    <description>The court dismissed the petition challenging an order by the Income Tax Settlement Commission regarding a settlement application under Section 245C of the Income Tax Act, 1961. The Commission had allowed the application, called for a report, and issued a preliminary order under Section 245D(2C), deeming the application valid. Despite a subsequent order under Section 245D(4), the petitioners did not challenge it. The court acknowledged a personal dispute among family members but declined to entertain the petition, noting that the appropriate forum had been approached for redressal.</description>
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      <description>The court dismissed the petition challenging an order by the Income Tax Settlement Commission regarding a settlement application under Section 245C of the Income Tax Act, 1961. The Commission had allowed the application, called for a report, and issued a preliminary order under Section 245D(2C), deeming the application valid. Despite a subsequent order under Section 245D(4), the petitioners did not challenge it. The court acknowledged a personal dispute among family members but declined to entertain the petition, noting that the appropriate forum had been approached for redressal.</description>
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