https://www.taxtmi.com/highlights?id=69489 Settlement of case - full and true disclosure - failure to disclose certain income - taking into consideration the spirit and mandate of the provisions contained in Chapter XIX and merely for the reason that further amounts had to be offered by the assessee, the Settlement Commission cannot reject the application for settlement. This is not to say that the assessee is not required to make full and true disclosure. - HC en-us Fri, 28 Apr 2023 16:12:07 +0530 Fri, 28 Apr 2023 16:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69489 Settlement of case - full and true disclosure - failure to disclose certain income - taking into consideration the spirit and mandate of the provisions contained in Chapter XIX and merely for the reason that further amounts had to be offered by the assessee, the Settlement Commission cannot reject the application for settlement. This is not to say that the assessee is not required to make full and true disclosure. - HC Highlights Income Tax Fri, 28 Apr 2023 16:12:07 +0530 https://www.taxtmi.com/highlights?id=69489