Sub section (1A) of section 245D reads as follows: "Notwithstanding anything contained in sub section (1), an application shall not be proceeded with under that subsection if the Commissioner objects to the application being proceeded with on the ground that concealment of particulars of income on the part of the applicant or perpetration of fraud by him for evading any tax or other sum chargeable or impassable under this Act, has been estab lished or is likely to be established by any Income tax Authority in relation to the case: Provided that where the Settlement Commission is not satisfied with the correct ness of the objection raised by the Commis sioner the Settlement Commission may, after giving the Commissioner an opportunity of being heard, by order, allow the application to be proceeded with under sub section (1) and send a copy of its order to the Commissioner." Though the Commission is empowered not to accept the objec tion of the Commissioner yet the Commissioner 's objection is of "lethal potency" as described by Krishna Iyer, J. in the aforesaid decision.