245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule 9 of Income Tax Settlement Commission (Procedure) Rules, 1997 [”ITSC(P) Rules” for short] were obtained by ITSC. The response of the assessees under