Power of Commissioner to grant immunity from prosecution.

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....ent under section 22C and the proceedings for settlement have abated under section 22HA.      (2) The application to the Commissioner under sub-section (1) shall not be made after institution of the prosecution proceedings after abatement.      (3) The Commissioner may, subject to such conditions as he may think fit to impose, grant to the person immun....

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....he immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted.      (5) The immunity granted to a person under sub-section (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of any proceedings, after abatement, concealed any particulars, material to the assessm....