Full and true disclosure requirement challenged by piecemeal offers, prompting directives for stricter departmental scrutiny. Section 245C requires a full and true disclosure of undisclosed income and its manner of derivation as a precondition for the Settlement Commission; observed practices of piecemeal disclosures, post admission additional offers, year selective disclosures, capitalization without evidence, and improper set offs undermine that requirement and have led to grants of immunity under section 245H without recorded satisfaction of the cumulative conditions. Officers must make robust Rule 9 reports, ensure Commission satisfaction on disclosure and derivation before immunity is granted, and take prompt remedial or legal action where orders contravene statutory requirements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Full and true disclosure requirement challenged by piecemeal offers, prompting directives for stricter departmental scrutiny.
Section 245C requires a full and true disclosure of undisclosed income and its manner of derivation as a precondition for the Settlement Commission; observed practices of piecemeal disclosures, post admission additional offers, year selective disclosures, capitalization without evidence, and improper set offs undermine that requirement and have led to grants of immunity under section 245H without recorded satisfaction of the cumulative conditions. Officers must make robust Rule 9 reports, ensure Commission satisfaction on disclosure and derivation before immunity is granted, and take prompt remedial or legal action where orders contravene statutory requirements.
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