A search was carried out, pursuant to which, the petitioner, who was a key person in the management of a group of companies engaged in real estate development, approached the Settlement Commission. The application was rejected by the Commission on the ground that the income declared by the Petitioner did not belong to him, but belonged to the entities of the group, which had not declared such income. The petitioner filed a writ before the High Court. Rejecting such writ, the High Court held that though the books of accounts of the group entities were maintained at the premises of the petitioner, but that did not mean that income received by such entities belonged to the petitioner. It was further held that this was a purely factual matter and therefore did not call for an interference by the High Court. (AYs 2009-10 to 2013-14)