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TMI BlogBar on subsequent application for settlementX X X X Extracts X X X X X X X X Extracts X X X X ..... ealment of particulars of his income; or (ii) after the passing of an order of settlement under the said sub-section (4) in relation to a case, such person is convicted of any offence under Chapter XXII in relation to that case; or (iii) the case of such person was sent back to the Assessing Officer by the Settlement Commission on or before the 1st day of June, 2002, then, 2[he or any person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such person is entitled to more than fifty per cent. of the profits at any time, or any Hindu undivided family in which such person is a karta; (ii) where such person is a company, any individual who held more than fifty per cent. of the shares or voting rights in such company at any time before the date of application before the Settlement Commission by such person; (iii) where such person i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5D provides for the imposition of a penalty on the person who made the application under section 245C for settlement, on the ground of concealment of particulars of his income; or (ii) after the passing of an order of settlement under the said sub-section (4) in relation to a case, such person is convicted of any offence under Chapter XXII in relation to that case; or (iii) the case of such pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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