Rule 9 - Commissioner's further report - Income-tax Settlement Commission (Procedure) Rules 1997

2 [Commissioner's further report . 9. ( 1) Where an application has not been declared invalid under sub-section (2C) of Section 245D or an application has been allowed to be further proceeded with under sub-section (2D) of Section 245D , the information contained in the annexure and in the statements and other documents accompanying such annexure shall be sent to the Commissioner by the Commission with the direction that the Commissioner shall furnish a further report in seven copies within forty-five days of the receipt of said annexure or within such extended period as may be allowed by the Commission on a request made by the Commissioner. (2) If the Commissioner fails to furnish his report on or before the expiry of the specified period of forty-five days or within further extended period as the Commission may allow, as the case may be, the Commission may proceed to hear the case without such report. (3) A copy of the report of the Commissioner under sub-rule (1) of rule 9 shall be sent to the applicant by the Commission.] ********************** NOTES:- 1 . Substituted vide Notification No. G.S.R. 698(E) dated 12-10-1999 before it was read as, 9. Commissioner's further report: Where an order is passed by the Commission under sub-section (1) of section 245D allowing the settlement application to be proceeded with, a copy of the annexure to the said application, altogether with a copy each of the statements and other documents accompanying such annexure, shall be forwarded to the Commissioner along with a copy of the said order with the direction that the Commissioner shall furnish a further report on the matters covered by the application and any other matter relating to the case under sub-section (3) of section 245D read with sub-section (2) of section 245F after making such further enquiry or investigation as necessary within 45 days of the receipt of the said annexures (including the statements and other documents accompanying them) or within such further period as the Commission may specify If the Commissioner fails to furnish his report on or before the expiry of the specified period of 45 days or such extended period, the Commission may pass the appropriate order without such report. 2 . Substituted vide Notification No. G.S.R. 820(E). dated 6-10-2010 [Income-tax Settlement Commission (Procedure) Amendment Rules, 2010.] before it was read as: 1 [Commissioner's further report 9. Where an order is passed by the Commission under sub-section (1) of section 245D allowing the settlement application to be proceeded with, a copy of the annexure to the said application, altogether with a copy each of the statements and other documents accompanying such annexure, shall be forwarded to the Commissioner along with a copy of the said order with the direction that the Commissioner shall furnish a further report within ninety days of the receipt of the said annexure (including the statements and other documents accompanying it) or within such further period as the Commission may specify. If the Commissioner fails to furnish his report on or before the expiry of the specified period of 90 days or such extended period, the Commission may pass the appropriate order without such report. ]