Filing of declaration and particulars to be furnished.

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....escribed. (2) Upon filing the declaration, any appeal pending before the Income Tax Appellate Tribunal or Commissioner (Appeals) or Joint Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear, shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 92 is issued by the des....

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.... the time being in force and the undertaking shall be made in such form and manner, as may be prescribed. (5) The declaration under sub-section (1) shall be deemed not to have been made if,-- (a) any material particular furnished in the declaration is found to be false at any stage; or (b) the declarant violates any of the conditions referred to in this Scheme; or (c) the declarant acts in ....