Search conducted in case of assesse petitioner led to seizure of unaccounted cash and fixed deposits.  Petitioner opted to settle their income tax dispute before Settlement Commission.  Settlement Commission had directed that seized cash would be adjusted against additional tax payable by them. Settlement Commission also directed Assessing Officer to adjust seized amount towards interest payable by assessee.  However the Assessing Officer has not properly calculated the tax payable. The assessee filed rectification application before Settlement Commission m which was pending. Meanwhile the assessee filed writ petition and contended that  if amounts were adjusted, then, interest computed would not have been payable by them and that it had approached Settlement Commission for rectification of mistake but no orders had been passed in those applications.  Settlement Commission was directed to dispose the application with in four weeks from the receipt of the order. Writ petition is held to be premature matter remanded.  (A.Y. 1999-2000)