15[Bar on subsequent application for settlement.
245K. (1) Where—
(i) an order of settlement passed under
sub-section (4) of section 245D provides for the
imposition of a penalty on the person who made the application under section 245C for settlement, on the ground of
concealment of particulars of his income; or
(ii) after the passing of an order of settlement
under the said sub-section (4) in relation to a case, such person is convicted
of any offence under Chapter XXII in relation to that case; or
(iii) the case of such person was sent back to the
Assessing Officer by the Settlement Commission on or before the 1st day of
June, 2002,
then, he shall not be entitled to apply for settlement
under section 245C in relation to any other
matter.
(2) Where a person has made an application under section 245C on or after the 1st day of June, 2007
and if such application has been allowed to be proceeded with under sub-section
(1) of section 245D, such person shall not be
subsequently entitled to make an application under section
245C.]