During the pendency of scrutiny assessment proceedings, the assessee preferred an application before the Settlement Commission offering additional income. The Settlement Commission passed an order dated May 27, 2016 under section 245D(4) of the Act, and determined the total income and computed the tax liability. The assessee filed an application for rectification of the order before the Settlement Commission which came to be rejected. The assessee challenged the orders of the Settlement Commission which was allowed by the Single judge.  On appeal  division Bench   dismissing, the appeal that the judgment in the case of Star Television News Ltd v. UOI  (2009) 317  ITR 66(Bom)(HC),UOI v. Star Television News Ltd (2015) 373 ITR 528 (SC)   was not applicable to the applications filed subsequent to June 1, 2007. The single judge had meticulously arrived at a decision on marshalling the facts of the case vis-a-vis the ruling of Star Television News Ltd. with the relevant provisions applicable to the facts of the present case. The order was justified. (AY. 2006-07 to 2012-13)