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    <title>2023 (4) TMI 1178 - KERALA HIGH COURT</title>
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    <description>The court allowed the writ petition, quashing the order that rejected the application for settlement by the Income Tax Settlement Commission. The court directed the Interim Board to reconsider the application afresh, emphasizing that the Commission&#039;s role includes adjudication and determining additional income. The court clarified that the rejection based on lack of full and true disclosure was not justified, instructing the Interim Board to dispose of the application in accordance with the law without being influenced by the quashed order.</description>
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      <description>The court allowed the writ petition, quashing the order that rejected the application for settlement by the Income Tax Settlement Commission. The court directed the Interim Board to reconsider the application afresh, emphasizing that the Commission&#039;s role includes adjudication and determining additional income. The court clarified that the rejection based on lack of full and true disclosure was not justified, instructing the Interim Board to dispose of the application in accordance with the law without being influenced by the quashed order.</description>
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