Settlement Commission had rejected application of assessee for assessment years 2011-12 to 2017-18 as ‘invalid’, on ground that there was short payment of tax, for assessment years 2013-14, 2015-16 and 2016-17. The assessee filed writ petition, allowing the petition the Court held that there was shortfall as on date of application before Commission, but there no shortfall as on date, i.e., 21-1-2020. Further, there were computational differences that could well be reason for remittances falling short of required amounts and differences were quite insignificant in context of entirety of payment made by assessee. Accordingly in interests of justice, assessee’s case should be considered on merits by settlement. Matter remanded. (A.Ys. 2013-14, 2015-16, 2016-17)