Admission of Settlement Commission applications u/s 245(D)(1) - Pr. CIT submitted a report u/s 245D(2B)...

Admission of Settlement Commission applications u/s 245(D)(1) - Pr. CIT submitted a report u/s 245D(2B) nowhere directly or indirectly indicated that the income disclosed by the petitioner is not full and true - Admission of application should be based upon report of the Pr. CIT not on the basis of material and evidences on record contemplated u/s 245D(4)- decided in favour of assessee .....

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