2004 (12) TMI 11

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....llants/petitioners submitted that in the case of CIT v. Anjum M. H. Ghaswala [2001] 252 ITR 1, decided by the Constitution Bench, the question whether sections 234A, 234B and 234C of the Income-tax Act, 1961 (for short "the Act"), are at all applicable to proceedings of the Settlement Commission under Chapter XIX-A of the Act did not arise for consideration and the judgment of the Constitution Ben....