Assessee challenged order passed by Settlement Commission rejecting application filed by it under section 245D(4). Dismissing the petition the Court held that entire findings of Settlement Commission revealed that certain contra materials were produced by Department before Settlement Commission and disputed statements were also made, all such disputed statements and evidences could not be adjudicated by High Court, hence, writ petition was to be dismissed.  (AY. 2007-08 to 2013-14)