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TMI Blog2003 (6) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... e within the purview of section 245C(1) - I am unable to accept the contentions of the learned advocate for the petitioner that for the purpose of assessing the jurisdiction of the Commission the provisions contained in section 245C(1) of the Act should be ignored. I thus find that the Commission rightly refused to entertain the application filed by the petitioner as it had no jurisdiction to ente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in refusing to entertain the application filed by the petitioner. To appreciate the aforesaid question, involved herein the provisions contained in section 245C(1) are set out below: "An assessee may, at any stage of a case relating to him, make an application in such form and in such manner as may be prescribed, and containing a full and true disclosure of his income which has not been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... must be fulfilled: (a) There must be a case relating to the assessee (b) The assessee must make an application in such form and in such manner as may be prescribed (i) containing a full and true disclosure of his income which has not been disclosed before the Assessing Officer; (ii) the manner in which such income has been derived; (iii) the additional amount of income-tax payable on such inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission. In this connection it may not be out of place to refer to the decision of the Supreme Court in the case of CIT v. Express Newspapers Ltd. [1994] 206 ITR 443; [1994] 2 SCC 374, where the apex court in paragraphs 10 and 11 of the judgment in clear terms indicated that the assessee cannot approach the Commission for settlement of his case with respect to income already disclosed before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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