Dismissing the writ petition the Court held that  the Settlement Commission had passed a detailed order on 27 issues and the assessee was challenging the order of the Settlement Commission in respect of one issue only. Twenty seven of the issues were decided to the satisfaction of the assessee and regarding one issue, the court could not modify the Settlement Commission’s order or quash the issue alone. It had to be construed for all purposes that the issue had not been settled by the Settlement Commission and the competent authority of the Income-tax Department was bound to proceed further in respect of the issue, which was not settled before the Settlement Commission.