22K. Bar on subsequent application for settlement.
(1) Where,—
| (i) | an order of settlement passed under sub-section (4) of section 22D provides for the imposition of a penalty on the person who made the application under section 22C for settlement, on the ground of concealment of particulars of his net wealth; 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 VIII in relation to that case; or | |
| (iii) | the case of any 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 22C in relation to any other matter.
(2) Where a person has made an application under section 22C 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 22D, such person shall not be subsequently entitled to make an application under section 22C.]
