The assessee stated the Settlement Commission had formally pronounced the case as settled and recorded the terms, with hearings concluded and only the written order under section 245D(4) pending. The Settlement Commission ceased to exist with effect from 1 February 2021 (Finance Bill, 2021), and no orders under section 245D(4) were issued before that date. On affidavit, the Vice-President and a member of the Settlement Commission confirmed that hearings concluded on 28 January 2021 and that the terms of settlement were accepted and pronounced. The Court found the affidavit by the Vice-President and member to be credible and inconsistent with the Assistant Commissioner’s case diary account. Consequently, the Interim Board was directed to pass an order under section 245D(4) accepting the application as “settled” on the terms pronounced by the Settlement Commission, granting immunity from penalties and prosecution as indicated.