Section 245G of Income Tax Act "Inspection, etc., of reports"
245G. No person shall be entitled to inspect, or obtain copies of, any reports made by any income-tax authority to the Settlement Commission; but the Settlement Commission may, in its discretion, furnish copies thereof to any such person on an application made to it in this behalf and on payment of the prescribed fee :
Provided that, for the purpose of enabling any person whose
case is under consideration to rebut any evidence brought on
record against him in any such report, the Settlement
Commission shall, on an application made in this behalf, and
on payment of the prescribed fee by such person, furnish him
with a certified copy of any such report or part thereof
relevant for the purpose.
245H. (1) The Settlement Commission may, if it is satisfied that any person who made the application for settlement under section 245C has co-operated with the Settlement Commission in the proceedings before it and has made a full and true disclosure of his income and the manner in which such income has been derived, grant to such person, subject to such conditions as it may think fit to impose for the reasons to be recorded in writing, immunity from prosecution for any offence under this Act or under the Indian Penal Code (45 of 1860) or under any other Central Act for the time being in force and also (either wholly or in part) from the imposition of any penalty under this Act, with respect to the case covered by the settlement :
Provided that no such immunity shall be granted by the
Settlement Commission in cases where the proceedings for the
prosecution for any such offence have been instituted before
the date of receipt of the application under section 245C:
Provided further that the Settlement Commission shall not
grant immunity from prosecution for any offence under the
Indian Penal Code (45 of 1860) or under any Central Act
other than this Act and the Wealth-tax Act, 1957 (27 of
1957) to a person who makes an application under section
245C on or after the 1st day of June, 2007.
(1A) An immunity granted to a person under sub-section (1)
shall stand withdrawn if such person fails to pay any sum
specified in the order of settlement passed under
sub-section (4) of section 245D within the time specified in
such order or within such further time as may be allowed by
the Settlement Commission, or fails to comply with any other
condition subject to which the immunity was granted and
thereupon the provisions of this Act shall apply as if such
immunity had not been granted.
(2) An immunity granted to a person under sub-section (1)
may, at any time, be withdrawn by the Settlement Commission,
if it is satisfied that such person had, in the course of
the settlement proceedings, concealed any particulars
material to the settlement or had given false evidence, and
thereupon such person may be tried for the offence with
respect to which the immunity was granted or for any other
offence of which he appears to have been guilty in
connection with the settlement and shall also become liable
to the imposition of any penalty under this Act to which
such person would have been liable, had not such immunity
been granted.