On writ petitions by the Department contending that the Settlement Commission had granted the assessees immunity from penalty and prosecution without recording its satisfaction, that there had been a full and true disclosure of the income, which was a mandatory condition under section 245H(1), Court held that  the order of the Settlement Commission to the extent it had granted the assessees immunity from penalty and prosecution was set aside and the matter was remanded to the Settlement Commission for a fresh decision on that question in accordance with law. Matter remanded to Settlement Commission.(Dt. 21-7-2017)