As a result of search conducted under section 132 on himself and his group filed an application under section 245C before Interim Board for Settlement for settlement of cases. Commissioner in his report submitted to Settlement Commission stated that assessee did not have any basis for apportionment of unaccounted expenditure and unaccounted income between himself and company and also said that assessee had not made full and true disclosure in application.  Settlement commission held that assessee despite opportunity having been granted to him during hearing did not explain basis for apportionment of unaccounted sales, expenditure and income between himself and company and concluded that assessee had not come before it with clean hands and had not offered full and true particulars of his income and rejected application. On writ dismissing the petition. the Court held that   since Settlement Commission had taken a correct view that assessee failed to disclose true and correct facts before it in his application and did not approach it with clean hands, there was no ground to interfere with order of Settlement Commission.  (AY. 2013-14 to 2019-20)