The Supreme Court has declared that an application for settlement of an income tax case cannot be revised and the settlement commission has to go by the original application and annexure filed in the prescribed form. Revision of annexure tantamount to revision of application and cannot be allowed under the scheme of settlement in Chapter XIX-A of the Income Tax Act, the judgment in Ajmera Housing Corporation vs Commissioner of Income Tax clarified. The chapter was introduced in 1975 whereby a tax evader could make a “full and true disclosure” of his income to the commission and arrive at a compromise. In this case, the Supreme Court upheld the order of the Bombay high court which had remitted the dispute to the commissioner. “The manner in which the disclosures of additional income at different stages of proceedings were entertained by the commission, rubbishing the objection of the commissioner that the assessee had not made a full and true disclosure in the application, leaves much to be desired,” the Supreme Court said.