Akil Abdul Hamid Kureshi, J.

1. These petitions arise in common background. They have been heard together and would be disposed of by this common judgment.

2. Brief facts are as under.

3. These petitions are filed by the Revenue, challenging a common order dated 21.01.2016 passed by the Settlement Commission ('the Commission' for short) under section 245D of the Income Tax Act, 1961, accepting offer of settlement made by the respondents and granting immunity from prosecution and penalty.

4. The respondent No. 2 in each of the petitions are assessees engaged in the business of construction and development of immovable properties. They also belong to the same group of assessees. Assessments for the assessment years 2012-13 to 2014-15 in case of these assessees were pending. Desirous of settling such disputes, the assessees moved different settlement applications, each by the respective assessee, seeking to resolve the disputes with the Revenue arising in the said pending assessments for the four various assessment years such as 2012-13 to 2014-15. These settlement applicati