e disclosed by the petitioner is not full and true - Settlement Commission permited the CIT (DR) to raise objections to the admission of the application and more so in permitting him to go beyond the report - decision making process of the Settlement Commission - permitting the Principal Commissioner to supplement the report submitted by the Commissioner by way of oral submissions - permission to raise objection to the admission of the application and be heard before the assessee and too, to supplement an incomplete report on the basis of the material and evidences on record - preliminary report based on prima-facie findings recorded by the Principal Commissioner or Commissioner
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HELD THAT:- What the Principal Commissioner was required to do was to record on the basis of the inquiry made by her as to whether or not the disclosure was full and true. In the absence of any such opinion having been expressed that there was no full and true disclosure, it was not permissible for the C

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