S. 245C : Settlement Commission-Settlement of cases-Full disclosure, co-operation with Commission-Disclosing Foreign Bank Accounts and extent of money available in them and filing affidavit narrating transfer of funds-Offer to be treated as true and full disclosure-Not to be treated as non-Co-operation-Mandatory personal hearing was not granted-Violation of principle of natural justice-Matter remanded to Settlement Commission. [S. 245D, 245D(3), Income-Tax Settlement Commission (Procedure) Rules, 1997, R. 6, 8, 9,9A, 15 Art. 226]