Clause 282 - Inspection and furnishing reports. - Direct Taxes Code, 2010

Inspection and furnishing reports. 282. (1) No person shall be entitled to inspect, or obtain copies of, any reports made by any income-tax authority to the Settlement Commission; but the Settlement Commission may, in its discretion, furnish copies thereof to any such person on an application made to it in this behalf and on payment of such fees as may be prescribed. (2) For the purpose of enabling any person whose case is under consideration to rebut any evidence brought on record against him in any such report, the Settlement Commission shall, on an application made in this behalf, and on the payment of such fees as may be prescribed, furnish such person with a certified copy of any such report or part thereof relevant for the purpose.