Sec. 245C & 245D of Income Tax Act, 1961— Settlement of cases — On perusal of the impugned order passed by the Commission, it is apparent that the application submitted by the assessee has been dealt with as per the provisions of ss. 245C and 245D and the Commission has observed detailed procedure while exercising powers under s. 245D(4) by examining thoroughly report submitted by the petitioner under r. 9 of the ITSC (Procedure) Rules, 1997 and the Commission has also provided proper opportunity of hearing to the respective parties and therefore the amount which has been determined by the Commission is just and proper. Thus, the Commission was right in considering the revised offer made by the assessee during the course of the proceedings in the nature of spirit of settlement —PR. CIT vs. Shankarlal Nebhumal Uttamchandani [2020] 313 CTR 184 (GUJ)