Dismissing the petition the Court held  that section 245D of the Act states that after examination of the records and the report of the Principal Commissioner or Commissioner, if any, “and after examining such further evidence as may be placed before it or obtained by it,” the Settlement Commission may, in accordance with the provisions of this Act, pass such order as it thinks fit. The Commission must pass orders under section 245D(4) in accordance with the provisions of the Act, but it is not precluded from considering other evidence and materials which were not before the Assessing Officer if they were brought to the notice of the Commission to determine the true and correct undisclosed income of the assessee and this is amply clear from the language employed in the Act. Therefore, the Commission not barred from considering the material evidence which was not discovered during the search and seizure operation. The order of the Settlement Commission under section 245D(4) is in the nature of a package deal. An assessee cannot be permitted to accept what is favourable to him and reject what is not. (SJ) (AY. 2012-13 to 2018-19)