Section 245C read with section 143 of the Income Tax Act, 1961— Settlement Commission— Issue in case of assessee was to be reconsidered by Settelement Commission as very same income as admitted by assessee in settlement application which was rejected by Settlement commission had been dealt with in settelement proceedings of another person and said order had become final in view of possibility of double Taxation for one income — Kesaria Markering P. Ltd. vs. ITSC [2020] 268 Taxman 25 (Madras)