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SECTION:245D-PROCEDURE ON RECEIPT OF APPLICATION

Income Tax - SETTLEMENT OF CASES - 02 - PROCEDURE ON RECEIPT OF APPLICATION - SECTION: 245D APPLICATION FILED TO SETTLEMENT COMMISSION (ITSC) (1) On receipt of application, ITSC within 7 days from the date of receipt of application, issue a notice to .....

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the application to be proceeded with. Provided that where no order has been passed within the aforesaid period by the Settlement Commission, the application shall be deemed to have been allowed to be proceeded with. (2B) After admission of applicatio .....

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he order under section 245D(1). And CIT shall submit report within 30 days of receipt of communication- (2C) Where a report of the Principal Commissioner or Commissioner called for under sub-section (2B) has been furnished within the period specified .....

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applicant and the Principal Commissioner or Commissioner. Provided that an application shall not be declared invalid unless an opportunity has been given to the applicant of being heard. Provided further that where the Principal Commissioner or Comm .....

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plication which has not been declared invalid under sub-section (2C); or ii) an application referred to in sub-section (2D) which has been allowed to be further proceeded with under that sub-section may call for the records from the Principal Commiss .....

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e to be made such further enquiry or investigation and furnish a report on the matters covered by the application and any other matter relating to the case, and the Principal Commissioner or Commissioner shall furnish the report within a period of ni .....

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