Power of Settlement Commission to send a case back to the proper officer

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Full Text of the Document

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....with the Settlement Commission in the proceedings before it, send the case back to the proper officer who shall thereupon dispose of the case in accordance with the provisions of this Act as if no application under section 127B had been made. (2) For the purpose of sub-section (1), the proper officer shall be entitled to use all the materials and other information produced by the assessee befor....