Access to settlement reports limited; commission may provide copies and must supply certified parts for rebuttal. No person has an automatic right to inspect or obtain copies of reports made by income-tax authorities to the Settlement Commission; the Commission may, at its discretion and on application with prescribed fees, furnish copies. For purposes of rebutting evidence, the Commission must, on application and payment of prescribed fees, provide a certified copy of the whole report or the relevant part necessary for rebuttal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Access to settlement reports limited; commission may provide copies and must supply certified parts for rebuttal.
No person has an automatic right to inspect or obtain copies of reports made by income-tax authorities to the Settlement Commission; the Commission may, at its discretion and on application with prescribed fees, furnish copies. For purposes of rebutting evidence, the Commission must, on application and payment of prescribed fees, provide a certified copy of the whole report or the relevant part necessary for rebuttal.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
