Insertion of new section 245HA

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Full Text of the Document

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....x Officer if the assessee does not co-operate. - (1) The Settlement Commission may, if it is of opinion that any person who made an application for settlement under section 245C has not co-operated with the Settlement Commission in the proceedings before it, send the case back to the Income-tax Officer who shall thereupon dispose of the case in accordance with the provisions of this Act a....