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of <h1>Settlement order or Chapter XXII conviction, or pre-June 1 2002 remand, bars applicant and related persons from future settlements</h1> Where a settlement order imposes a penalty for concealment, or the applicant is convicted under Chapter XXII in relation to that case, or the case was sent back to the Assessing Officer on or before 1 June 2002, the applicant and any related person are barred from applying for settlement in any other matter. Similarly, an application filed on or after 1 June 2007 that has been allowed to proceed precludes the applicant and related persons from making subsequent settlement applications. 'Related person' is defined by ownership, profit entitlement or status (company, firm, HUF) relative to the applicant.
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