JUDGMENT :

S.B. Majmudar, J.

In this group of seven matters, a common order passed by the Settlement Commission in exercise of its powers under section 245D(1) of the Income-tax Act, 1961, has been brought in challenge. By the said order, the Commission summarily rejected the applications moved by the concerned petitioners to this group of petitions for settlement of their cases for which they had filed applications under section 245C of the said Act.

2. A few relevant facts leading to these" petitions deserve to be noted at the outset. At the relevant time, there were in existence in this city eleven partnership firms engaged in the business of construction activities and manufacturing gray boxes and gray boards and bricks and plastic items and of transport and supervision and as engineers. The said firms had as their partners one or some of the following persons or their near relatives