JUDGMENT

Vibhu Bakhru, J.

1. The petitioners have filed the present petition impugning orders dated 06.02.2017 and 09.02.2017 passed by the Income Tax Settlement Commission (hereafter `the Commission') under Section 245D(1) of the Income Tax Act, 1961 (hereafter `the Act'), to the limited extent that the settlement applications filed by the petitioners under Section 245C(1) of the Act were held to be invalid for the Assessment Years 2012-13 and 2013-14.

2. The impugned order dated 06.02.2017 was passed pursuant to the applications filed by petitioner nos. 1, 3, 4, 5 and 6 and the impugned order dated 09.02.2017 is in respect of the applications filed by petitioner no.2. The Commission has held that in terms of Sub-clause (iv) of Clause (b) of Section 245A of the Act, the assessment proceedings in respect of the Assessment Years 2012-13 and 2013-14, were concluded. And, there was no `case' existing in respect of the Assessment Years 2012-13 and 2013-14. Consequently, the applications for settlement of case(s) under Section 245C of the Act, in respect of those Assessment Years, was not maintainable.

3. In terms of Section 245C(1) of the Act, an assessee is entitled to make an appl