283. Ins. by Act 22 of 2007, S. 128 and omitted by Act 14 of 2010, S. 67(b). Prior to omission it read as: Where an assessee has made an application under sub-section (1) of Section 32-E, on or after the 1st day of June, 2007 and if such application has been allowed to be proceeded with under sub-section (1) of Section 32-F, such assessee shall not be entitled to apply for settlement under Section 32-E in relation to any other matter: Provided that such assessee shall not be prevented from filing an application for settlement if the issue in the subsequent application is, but for the period of dispute and amount, identical to the issue in respect of which the earlier application is pending before the Settlement Commission.
