To take a decision on the above issues, an adjudication process is required to be adopted and the application field by the 1st respondent/writ petitioner could not have been thrown out at the stage of 245D (2C) of the Act. Further, by referring to the factual details, it is submitted that there were no failure on the part of the 1st respondent/writ petitioner to disclose fully and truly any of the facts or particulars of the income and the application ought to have been allowed to be proceeded under section 245D (2C). It is further submitted that in terms of sub-Section (4) of Section 245D, the Commission is entitled to adjudicate the matter and pass orders as it deems fit on the matters covered in the application.