Assessee filed settlement application admitting certain undisclosed income earned as commission from accommodation transaction. Petition was dismissed and notice u/s 143(2) is issued on the assessee.  Assessee filed writ petition and contended that in the case of Mr. Parasmal Jain  where in same issue is admitted by the Settlement Commission. Allowing the petition the Court held that since transactions pertaining to undisclosed income of assessee were also subject matter of settlement application in case of Mr. Parasmal Jain there was a possibility that such a subsequent consideration by Settlement Commission could be deemed as double taxation. Since order passed in settlement application Mr. Parasmal Jain had become final, issue in case of assessee should be revisited in light of order passed in matter of Mr Parasmal Jain. Accordingly the matter remanded to the settlement Commission. (WP No. 23638 dt. 9-08-2019)   (AY.2008-09)  (WP  No. 23633 of 2009 dt. 9-08-2019) (SJ)