Allowing the petition of the revenue the Court held that that the High Court in the case of Shalibhadra Developers  ( 2017) 8 ITR.OL355 (Guj) (HC) held that for the purpose of application under section 245C(1) of the Income-tax Act, 1961 , a case would be pending only as long as the order of assessment is not passed. Once the assessment is made by the Assessing Officer by passing the order of assessment, the case can no longer be stated to be pending. An application for settlement would be maintainable only if filed before that date. The date of dispatch or service of the order on the assessee would not be material for such purpose. As an authority subordinate to the High Court the duty of the Commission would always be to apply the law as laid down by the High Court. It was not open for the Settlement Commission to disturb such ratio of the judgment of the High Court. If the Settlement Commission had noticed a judgment of a larger Bench of the same High Court or a judgment of the Supreme Court which, in an identical situation, laid down law to the contrary, it was open for the Settlement Commission to record that the judgment of the High Court in the case of Shalibhadra Developers was rendered per incuriam. Except for this proposition, it was simply not open for the Settlement Commission to disturb the conclusions of the High Court on law points reached after detailed consideration. On the dispute about the orders of assessment being actually passed on December 26, 2017 itself or not, the Commissioner had given no finding. Matter remanded. ( AY.2010 11-2014-15)