Dismissing the appeal of the revenue the Court held that,  in response to notice issued under section 153A, assessee filed its return offering Rs. 4.5 crores for taxation. Assessee thereafter filed an application under section 245C before Settlement Commission offering Rs.27.5 crores for taxation. After considering material on record, Commission settled concealed income of assessee for all block years at Rs. 30 crores.  Revenue filed an appeal before High Court contending that Commission should have made addition to assessee’s income in respect of illegal bribe payments made through UPDA to various officials and politicians. High Court held that since revenue failed to establish any linkage between material seized from assessee’s premises and those from premises of UPDA in respect of aforesaid payments, order passed by Settlement Commission did not require any interference.