Allowing the petition the Court held, that from a mere perusal of the order of the Interim Board for Settlement as well as the application made by the assessee for the third occasion, dated March 10, 2021, it could be seen that the assessee had clearly furnished the details with regard to the discharge of the entire tax liability with interest. However, the application was rejected, without stating why the application was rejected and further, in the order, there was no reference made with-regard to the payment details made by the assessee towards tax and interest. The Interim Board for Settlement had mechanically rejected the application for settlement filed by the assessee. The order of rejection is  not valid. (AY.2012-13 to 2018-19)