TMI BlogIncome-tax Settlement Commission (Procedure) Amendment Rules, 2010X X X X Extracts X X X X X X X X Extracts X X X X ..... come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Settlement Commission (Procedure) Rules, 1997 (hereinafter referred to as the ' said rules '), in rule 2 ,- (i) for clause (vi), the following clause shall be substituted, namely '(vi) "Officer of the Commission" means Secretary, Director of Income-tax (Investigation), Additional Director of Income-tax (Investigation), Joint Director of Income-tax (Investigation), Deputy Director of Income-tax (Investigation) and Assistant Director of Income (Investigation).'; (ii) in clause (vii) after the words 'administrative officer', the words 'and a superintendent' shall be inserted. 3. In rule 5 of the said rules ,— (i) for sub-rule (1), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin thirty days of the date by which the application was required to be declared invalid but has not been so declared: Provided that the Commission may, in appropriate cases, condone the delay and admit the paper book. (2) If the Commissioner proposes to refer to or rely upon any documents or statements or other papers during the course of hearing under sub-section (4) of Section 245D of the Act , he may submit seven copies of a paper book containing such papers duly indexed and numbered along with his report referred to in rule 9. (3) The papers referred to in sub-rules (1) and (2) must be legibly written or type-written in double space or printed and each paper shall be certified as a true copy by the party filing the same, or h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt of the copy of the said report by him or within such extended period as may be allowed by the Commission on a written request made by the applicant. (2) The comments of the applicant shall be accompanied by a paper book in support thereof, having the specifications referred to in rule 7 . (3) If the applicant fails to furnish comments on or before the expiry of the specified period of fifteen days or within further extended period under sub-rule (1), the Commission may proceed further with the case without such comments." 7. After rule 12 of the said rules , the following rule shall be inserted, namely:- "12A. Constitution of Two-member bench.- Where one of the member (whether such person be the Presiding Officer or other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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