https://www.taxtmi.com/caselaws?id=183584 A settlement application under section 245C(1) must contain a full and true disclosure of income not previously disclosed before the Assessing Officer, together with the manner of derivation and additional tax liability. The scheme is unavailable where disclosure is incomplete or made after concealment has already been detected or is likely to be established, so rejection is justified in such cases. Judicial review of a summary rejection under section 245D(1) is narrowly confined: interference lies only for lack or excess of jurisdiction, perversity, arbitrariness, or absence of a rational nexus between reasons and decision. On those principles, the writ challenge was not maintainable. en-us Sun, 31 Dec 1995 00:00:00 +0530 Wed, 15 Jun 2016 10:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183584 A settlement application under section 245C(1) must contain a full and true disclosure of income not previously disclosed before the Assessing Officer, together with the manner of derivation and additional tax liability. The scheme is unavailable where disclosure is incomplete or made after concealment has already been detected or is likely to be established, so rejection is justified in such cases. Judicial review of a summary rejection under section 245D(1) is narrowly confined: interference lies only for lack or excess of jurisdiction, perversity, arbitrariness, or absence of a rational nexus between reasons and decision. On those principles, the writ challenge was not maintainable. Case-Laws Income Tax Sun, 31 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183584