https://www.taxtmi.com/caselaws?id=5444 An application for settlement under Chapter XIX-A is maintainable only if it makes a full and true disclosure of income not previously disclosed before the Assessing Officer, together with the manner in which that income was derived; an application lacking that threshold disclosure is not entertainable. In deciding whether to allow the application to proceed under section 245D(1), the Settlement Commission may consider the Commissioner's report and material collected by the income-tax authorities up to that stage, including material gathered after filing of the application, to assess whether concealment has already been established or is likely to be established. On that basis, the Commission lacked jurisdiction to proceed. en-us Tue, 11 Jan 1994 00:00:00 +0530 Fri, 17 Oct 2025 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5444 An application for settlement under Chapter XIX-A is maintainable only if it makes a full and true disclosure of income not previously disclosed before the Assessing Officer, together with the manner in which that income was derived; an application lacking that threshold disclosure is not entertainable. In deciding whether to allow the application to proceed under section 245D(1), the Settlement Commission may consider the Commissioner's report and material collected by the income-tax authorities up to that stage, including material gathered after filing of the application, to assess whether concealment has already been established or is likely to be established. On that basis, the Commission lacked jurisdiction to proceed. Case-Laws Income Tax Tue, 11 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5444