The bunch of Writ Petitions filed before the Hon’ble Delhi High Court sought to challenge the common order of the ITSC on the ground that the addition made by the ITSC on account of commission and margin money was de hors the provisions of the Act and mandate of law prescribed in Chapter XIX-A. The Hon’ble Court observed that once application for settlement is accepted by the ITSC, it is bestowed with an authority to issue an order upon examination of records and report provided by the CIT. Thus, the power of ITSC to pass an order is not limited only to the aspects covered by the application for settlement preferred by the assessee rather the ITSC is empowered to render a decision on such issues which find a mention in the report of the CIT or PCIT. Primary objective of settlement provisions is to entrust upon ITSC the mandate to compromise with the errant taxpayers which is strikingly different from the power of regular assessment employed by the AO in order to put an end to protracted litigations. Thus, it was ultimately held that addition made by ITSC was not manifestly erroneous as ITSC has meticulously exercised its powers taking into consideration the underlying intent of settlement process. Order of Settlement Commission is affirmed. Writ petition of Assessee is dismissed.   (AY.2010-11 to 2015-16)