SetCom application couldn't be treated as invalid just because refund was claimed inadvertently by assessee

IT : Where application before Settlement Commission contained all details and Income tax Department themselves were not aware of fact that refund had been processed and granted when they filed report and it was inadvertently omitted by assessee and assessee having pleaded ignorance and inadvertence for pardon, Settlement Commission could not have treated assessee's case as one of making a false claim of refund and application ought not to have been rejected on such technical ground

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