2002 (8) TMI 63

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....he respondents. The contention of the writ petitioner is that the entire amount due has been paid by the petitioner pursuant to the order passed by the Settlement Commission and no further amount is due and payable. The writ petitioner has made an application on June 21, 2001, under section 132B(3) of the Income-tax Act, 1961, before the Chief Commissioner of Income-tax, respondent No. 2, but th....