Allowing the writ of the revenue the Court held that the offer of the additional income would be sufficient for the purpose of arriving a conclusion that the assessee filed an application under section 245C of the Act without disclosing true and full income. The Settlement Commission had committed an error apparent in allowing the application in violation of the provisions of the Act. Order passed admitted the application by Settlement Commission was quashed.  (AY. 1999-2000 to 2005-06)