Clause 276 - Further inquiry into the case. - Direct Taxes Code, 2010

Further inquiry into the case. 276. (1) The Settlement Commission may, if the application has not been declared as invalid under sub-section (6) of section 275, call for the records from the Commissioner. (2) If the Settlement Commission , on examination of the records made available by the Commissioner or on an application made by him, is of the opinion that any further inquiry or investigation in the matter is necessary, it may direct the Commissioner to - (a) make or cause to be made such further inquiry or investigation; and (b) furnish a report on the matters covered by the application and any other matter relating to the case. (3) The Commissioner shall furnish the report required under clause (b) of sub-section (2) within a period of one hundred and twenty days from the date of receipt of communication from the Settlement Commission. (4) If the Commissioner does not furnish his report within the time specified in subsection (3), the Settlement Commission may proceed to pass an order without such report.