Held dismissing the writ petition, that the Settlement Commission was entitled to exercise discretion while passing the order and it had exercised its discretion. There was neither violation of any mandatory procedure prescribed under any of the sections of Chapter XIX-A of the Act nor any violation of any of the rules of natural justice. Further, it could not be said that the reasons assigned by the Settlement Commission for granting relief sought for by the assessee had no nexus to the decision taken. The order of the Settlement Commission was valid. Chapter XIX-A makes it clear that the Settlement Commission exercises many powers which affect all the rights of the parties before it and vests in it powers to grant immunity from prosecution and penalty, to investigate into many matters and to enjoy conclusiveness regarding its orders or settlement. Jyotendrasinhji v. S. I. Tripathi (1993) 201 ITR 611 (SC). (AY.2010-11 to 2016-17)