Power of Settlement Commission to reopen completed proceedings

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Full Text of the Document

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....ecessary or expedient to reopen any proceeding connected with the case but which has been completed 2[****] under this Act by any income-tax authority before the application under section 245C was made, it may, with the concurrence of the applicant, reopen such proceeding and pass such order thereon as it thinks fit, as if the case in relation to which the application for settlement had been made ....