ORDER :

The Commissioner of Income Tax has filed this writ petition to quash the impugned order dated 5.8.2013 passed by the 1st respondent Settlement Commission under Section 245D(4) of the Income Tax Act, 196 settling the case of the 2nd respondent under Chapter XIX A in Section 245D(4) of the Income Tax Act, 1961.

2. By the impugned order, the 1st respondent Settlement Commission has allowed the application filed under Section 245C of the Income Tax Act, 1961by the 2nd respondent assessee by adding a further sum of Rs.11,44,97,620/- to the additional income of Rs.15,88,70,598/- offered by the 2nd respondent income taxes assessee for the assessment years 2006-07 to 2011-12 for settling the dispute under Chapter XIX A of the Income Tax Act, 1961.

3. For the assessment year 2012-13, the 1st respondent has added a further sum of Rs.5,20,92,283/- though no additional amount was offered over and the amount declared as the taxable income in the return filed by the 2nd respondent. It is submitted that the 2nd respondent failed to make true and full declaration for the assessment years