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Settlement Commission u/s.245-D of the Income Tax Act 1961.

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Full Text of the Document

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....on in its order for payment of the sums payable under its order. The two possible views in this matter were that- a) in view of the provisions of Sec.245-I which makes every order of settlement passed u/s.245D(4) conclusive as to the matter stated therein no income-tax authority had any power to vary the terms of payment laid down by the Settlement Commission in its order; and b) Section 245J by....