In assessee’s interest of not barring him to file application, SetCom’s order not to be questioned

IT : When Commission is fully satisfied that there is suppression of materials and that there is no valid and true disclosure of income, even while hearing matter at stage of 245D(2C), it has ample power to reject application at that stage itself and assessee is not entitled to question such order, merely because such rejection would bar assessee from approaching Commission as contemplated under section 245K(2)

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