Allowing the petition of the revenue the Court held that,when there was unimpeachable evidence of a much larger amount of concealed income, about which there was no ambiguity, what was disclosed by the assessee in the application filed under section 245C could not be regarded as full and true disclosure of income merely because the assessee, when cornered in the course of the proceedings before the Settlement Commission, offered to disclose the entire concealed income. Since the Settlement Commission had ignored this crucial aspect, the majority order of the Settlement Commission was contrary to the provisions of section 245H(1).(AY. 2004-05 to 2010-11)(Dt. 10-2-2014)