JUDGMENT

SABYASACH1 MUKHARJI, J. :— Special leave granted. This is an appeal against the judgment and order of the Settlement Commission dated 7th Aug. 1987. The fact that an appeal under Art. 136 of the Constitution lies against the order of the Settlement Commission is now beyond pale of any controversy in view of the decision of this Court in Commr. of Income-tax (Central), Calcutta v. B. N. Bhattachargee, (1979) 118 ITR 461. The appellant had applied to the Settlement Commission for settlement of his assessment for the assessment years 1948-49 to 1975-76 under the Income-tax Act, 1961 (hereinafter referred to as the Act). That application had to be proceeded in accordance with S. 245C of the Act which is as follows:

"245C. (1) An assessee may, at any stage of a case relating to him, make an application in such form and in such manner and containing such particulars as may be prescribed to the Settlement Commission to have the case settled and any such application shall be disposed of in the manner hereinafter provided."

Sub-sections (2) and (3) of S. 245C of the Act are not relevant for our present purpose.

2. The application made by the appellant was a composite one for settlemen