Settlement Commission has jurisdiction over the case which involves search assessments where block assessments are to be completed under section 158BC

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19. The first fundamental issue is whether the Commission has at all jurisdiction to deal with this case which involves search assessments where block assessments are to be completed u/s 158BC. The arguments of the learned CIT(DR)s appear quite weighty and persuasive. However, the arguments of” the learned AR of the applicant are logical and convincing. The language of the section is clear. The exclusion proviso to Sec. 245A(b) mentions

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