Writ petitions were filed against the order of the Settlement Commission under section 245D(4) of the Income-tax Act, 1961 rejecting the application filed by the assessees for settlement of case.  The Principal Commissioner objected that the writ petitions were not maintainable on the ground that Principal Commissioner and the Deputy Commissioner were within the jurisdiction of the Karnataka High Court. Dismissing the petition the Court held that since the Principal Commissioner and the Deputy Commissioner had raised objection regarding the jurisdiction on the ground that at the time of admission they were located outside the jurisdiction and within the jurisdiction of the Karnataka High Court, the writ petitions were dismissed on the ground of forum conveniens. (AY. 2008-09 to 2015-16)