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Section 245C and 245D of the Income Tax Act, 1961 — Settlement Commission — There was adequate justification for the decision of the ITSC to conclude that there has not been full and true disclosure by the assessee of all the relevant facts; impugned order of the ITSC calls for no interference — Rohit Kumar Gupta vs. Principal Commissioner of income tax [2019] 310 CTR (Delhi) 393