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    <description>Finality of income-tax settlement proceedings was central to the challenge against the determination of total income for multiple assessment years. The Settlement Commission had determined the taxpayer&#039;s income under section 245, and the resulting proceedings had attained finality, with payment directions already issued. No further question of law requiring adjudication remained. The High Court therefore affirmed the settlement determination and dismissed the writ petition.</description>
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      <description>Finality of income-tax settlement proceedings was central to the challenge against the determination of total income for multiple assessment years. The Settlement Commission had determined the taxpayer&#039;s income under section 245, and the resulting proceedings had attained finality, with payment directions already issued. No further question of law requiring adjudication remained. The High Court therefore affirmed the settlement determination and dismissed the writ petition.</description>
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