On a writ petition filed by the revenue against the order of Settlement Commission the  Court held that the Settlement Commission had the jurisdiction to proceed with the application filed by the assessee under section 245C . The assessee had filed the application before the Settlement Commission on July 11, 2005. It had admitted to pay an additional amount of tax of Rs. 5,23,800 for the assessment years 1998-99 and 1999-2000. Since no order of admission was passed prior to June 1, 2007, in terms of sub-section (2A) of section 245D as substituted by the Finance Act, 2007 the application would be deemed to have been admitted if the assessee had paid the additional amount of tax on the additional amount admitted in the application before July 31, 2007. The assessee had made payment of additional amount of tax before July 31, 2007. Therefore to that extent there was no infirmity in the procedure adopted by the Settlement Commission in proceeding further with the application filed by the assessee under section 245C . As regards several discrepancies in the manner in which the case had been allowed to be settled by the Settlement Commission. The calculations had been accepted without any deliberations by the Settlement Commission and this did not inspire confidence. There were several disputed questions of fact which had been glossed over by the Settlement Commission. The order passed by the Settlement Commission was quashed and the issue was remanded to it to pass a fresh order after considering the objections of the Department filed under rule 9 of the Rules. Matter remanded. (  WP No. 17347 of 2008 and M.P. No. 1 of 2008 dt 19- 5- 2020 ) ( AY.1998-99, 1999-2000)