Where-

(i)     an order of the settlement passed under section 138E provides for the imposition of a penalty on the person on the ground of concealment of particulars of his income; or

(ii)    a person is convicted of any offence under Chapter XII in pursuance of settlement of a case; or

(iii)   a case is sent back to the Deputy Commissioner by the Commission for assessment or re-assessment for any reason or where the settlement becomes void under this Chapter, any fresh application for settlement shall not be admissible.