Jurisdiction of Settlement Commission over Block Period Assessments under Chapter XIV-B of the Income-tax Act

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....f Settlement Commission over Block Period Assessments under Chapter XIV-B of the Income-tax Act Instruction No. 1962 Dated 12th February, 1999. To All Chief Commissioners of Income-tax All Direct....

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....of search cases" and, therefore, search cases fall outside the ambit of the jurisdiction of the Settlement Commission. It is now clarified that the term "case" as defined under section 245A(b) includ....