https://www.taxtmi.com/caselaws?id=13771 The court dismissed the petition, holding that the second application under Section 245C(1) was not maintainable without setting aside the first order of the Settlement Commission. The court emphasized that full and true disclosure is a one-time activity and multiple disclosures are not permissible. The court also noted that the issue of complexities was not relevant to the case. Consequently, the petition was dismissed, and the rule was discharged with no order as to costs. en-us Mon, 08 Oct 2007 00:00:00 +0530 Tue, 16 Oct 2018 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13771 The court dismissed the petition, holding that the second application under Section 245C(1) was not maintainable without setting aside the first order of the Settlement Commission. The court emphasized that full and true disclosure is a one-time activity and multiple disclosures are not permissible. The court also noted that the issue of complexities was not relevant to the case. Consequently, the petition was dismissed, and the rule was discharged with no order as to costs. Case-Laws Income Tax Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13771