(1)Where, -(i)an order of settlement passed under sub-section (4) of section 245-D provides for the imposition of a penalty on the person who made the application under section 245-C for settlement, on the ground of concealment of particulars of his income; 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 XXII in relation to that case; or(iii)the case of 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 245-C in relation to any other matter.
