Settlement Commission's Acceptance of Assessee's Declaration Valid as No Evidence Shows Undisclosed Income u/s 245D(4).

HC upheld Settlement Commission's order accepting assessee's settlement amount under s.245D(4). Commission determined assessee lacked direct involvement in land transactions generating undisclosed income. Despite documents found in third party's mobile phone, no additional disclosure required from assessee absent concrete evidence. Commission's acceptance of assessee's full disclosure declaration deemed valid, as no contrary evidence presented. Court found no jurisdictional error warranting interference under Art.227. Settlement Commission's factual findings regarding third party's responsibility to explain mobile documents upheld, rejecting presumptive additions without supporting evidence. Petition dismissed, maintaining Settlement Commission's original determination. .....

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