(S.J. Mukhopadhaya, J.)

In all these writ petitions as common question is involved and has been preferred by the petitioners, the respective Commissioners of Income Tax, (hereinafter referred to as the Revenue), they were heard together and disposed of by this common judgment.

2. The concerned 2nd respondent-assessee of the cases made application u/s 245-C of the Income Tax Act, 1961, (hereinafter referred to as IT Act) in prescribed form making disclosure of their respective income, stated to be true and had not been disclosed before the assessing officer. On receipt of such applications, the Settlement Commission called for reports in each case from the Commissioner of Income Tax and on the basis of the materials contained in such report and having regard to the nature and circumstances of the case, while observed that there is complexity of investigation involved therein, allowed the applications to be proceeded with in accordance with Section 245-D of the IT Act. Such orders u/s 245-D passed by the Settlement Commission in respective cases have been challenged by the Revenue, mainly on the ground that the applications preferred by the assessee did not fulfil the requ