The Settlement Commission by the impugned order under s. 245D(1) of the Act also dt. 8th May, 2017 has rejected the settlement applications, holding that the petitioners had failed to establish sources of undisclosed income, extent of such income and manner in which such income was derived. The statement of affairs filed by the petitioners, it was observed, were uniformly lacking from "foundation of credible evidence and were unreliable". The Settlement Commission held that "prima facie" the conditions prescribed in s. 245C(1) of the Act were not fulfilled. We shall subsequently refer to and quote from the impugned order. we allow the present writ petition and set aside and quash the impugned order of the Settlement Commission dt. 8th May, 2017 rejecting the settlement applications of the petitioners under s. 245D(1) of the Act, with an order of remand to the Settlement Commission to pass a fresh order under the said section within a period of fourteen (14) days from the date a copy of this order is received by them or served on them by the petitioners or the Revenue, whichever is earlier. In order to cut delay, we direct the parties to appear before the Settlement Commission on 20th of September, 2018, when a date of hearing would be fixed. Observations made in the judgment are for disposal of the present writ petition and would not be construed as observations on merits on different issues raised in the settlement application including question of pre-conditions, which are required to be satisfied. In the facts and circumstances of the case, there would be no order as to costs.