The assessees had filed  application for the Assessment years 2012-13 to 2016-17  under  section 245C(1) of the Act.  Settlement Commission held that in terms of sub-clause (iv) of clause (b) of section 245A, assessment proceedings in respect of assessment years 2012-13 and 2013-14, were concluded and, there was no ‘case’ existing in respect of assessment years 2012-13 and 2013-14. Accordingly in respect of those assessment years, were not maintainable, since  no notice under section 148 was issued to assessees at material time in respect of any of assessment years; therefore, time for making application as well as on date of passing impugned order, there were no proceedings pending for re-opening any assessment for any of assessment years for which applications were made. Court also held that applications in respect of assessment years 2014-15, 2015-16, and 2016-17 were maintainable because in terms of Explanation (iv) proceedings for said assessment years were not concluded on date on which assessees had filed their respective applications.  (AY. 2012-13 to 2016-17)