Dismissing the petition the Court held that ;based on the report submitted by the Revenue and in view of the conduct and inability of the assessee to satisfy the Commission with regard to the deficiency in the disclosure of contents in pen drives and hard disc which contained accurate figures, would certainly show that the Commission was fully justified in holding against the assessee regarding full and true disclosure. When the Settlement Commission was fully satisfied that there was suppression of materials and that there was no valid and true disclosure of income, even while hearing the matter at the stage of section 245D(2C) , it had ample power to reject the application at that stage itself. ( 2010-11 to 2016-17)