https://www.taxtmi.com/highlights?id=59463 Validity of Settlement Commission order u/s 245D(4) - Proof of true and full disclosure of income - While this Court does not accept the contention of the petitioner regarding the Settlement Commission not being empowered to make assessment, it accepts the second submission of learned counsel for the petitioner that the Settlement Commission ought to have examined the matter after giving opportunity of hearing to the petitioner with regard to the true and correct disclosure - HC en-us Wed, 01 Sep 2021 08:59:13 +0530 Wed, 01 Sep 2021 08:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59463 Validity of Settlement Commission order u/s 245D(4) - Proof of true and full disclosure of income - While this Court does not accept the contention of the petitioner regarding the Settlement Commission not being empowered to make assessment, it accepts the second submission of learned counsel for the petitioner that the Settlement Commission ought to have examined the matter after giving opportunity of hearing to the petitioner with regard to the true and correct disclosure - HC Highlights Income Tax Wed, 01 Sep 2021 08:59:13 +0530 https://www.taxtmi.com/highlights?id=59463