K. Raviraja Pandian, J.

This writ petition is filed for the issue of writ of certiorarified mandamus to quash the order of the Settlement Commission dated 21.01.2004 and consequently direct the first respondent to take up the application filed by the petitioner under section 245C(1) for the assessment years 1990-91 to 2000-01 and proceed further for settlement of disputes.

2. The petitioner is a doctor. On a survey conducted on 06.02.2001 under section 133-A of the Income Tax Act, it was noticed that the petitioner had not filed return of income for the assessment years 1990-91 and 1994-95 during which period he had made huge investments in the construction of hospital cum hotel complex. Notice under section 148 of the Act was served on the petitioner on 29.03.2001 for the assessment years 198990 to 2000-01. The writ petitioner filed returns for the assessment years 1990-91 to 1995-96 on 15.03.2002 and for the assessment years 1996-97 to 2000-01 on 08.03.2002. The assessments for the years 1990-91 to 2000-01 except the assessment year 1997-98 was completed under section 143(3) read with 147 of the Act on 28.03.2002. The assessment for the year 1997-98 was completed under