Court Dismisses Petitioner's Settlement Application u/s 245C for Non-Compliance and Incomplete Disclosure of Facts.

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....Rejection of application for Settlement - Validity of order of Settlement Commission Order u/s 245C - In view of the fact that the application submitted by the petitioner under Section 254C was rejected as not maintainable in view of the non-compliance of the Mandatory conditions stipulated under the provisions and the petitioner/assessee could not able to establish that he has filed an application with true and full disclosure of facts. Thus, the petitioner is not entitled for any relief as such sought for in the present writ petition. - HC....