Assessee filed an application before Settlement Commission which was allowed under section 245D(4). Revenue filed writ petition challenging said order on ground that there was failure on part of assessee to make full and true disclosure of income.   Petition was rejected on ground that revenue could only file rectification application.  Revenue filed application under section 245D(6B) to Commission to rectify the  order. Settlement  Commission held that   the application. Was beyond the period of limitation hence dismissed. On writ dismissing the petition the Court held that  even when period spent on pursuing alternate remedy by revenue was excluded, rectification application filed by revenue was still beyond period of six months stipulated in section 245D(6B)  of the Act. Accordingly the order of Settlement Commision is affirmed.