Validity of Settlement order u/s 245(C) - the 2nd respondent failed to include this property in the...

Validity of Settlement order u/s 245(C) - the 2nd respondent failed to include this property in the return of wealth on the relevant valuation dates. Thus, omission of this property has also resulted in establishing that the disclosure made is neither true nor full. - to comply with the requirements of the provisions of Section 245(C), there is every reason to believe that the 2nd respondent / assessee has not approached the Settlement Commission with clean hands and thus, the Department is empowered to go for further adjudication. - HC .....

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