Settlement Commission procedures clarify definitions and authorised representation for applicants and procedural roles under the Income-tax Act. Rule 2 defines key terms for Settlement Commission proceedings: the Act as the Income-tax Act; an applicant as one who applies under section 245C(1) for settlement; authorised representative for applicants as those entitled to represent before income-tax authorities or the Appellate Tribunal under section 288 (subject to personal-attendance exceptions), and for Commissioners as persons authorised in writing or appointed by the Central Government; it also defines Commission and Secretary, and assigns statutory meanings to undefined terms from the Act.
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.
Settlement Commission procedures clarify definitions and authorised representation for applicants and procedural roles under the Income-tax Act.
Rule 2 defines key terms for Settlement Commission proceedings: the Act as the Income-tax Act; an applicant as one who applies under section 245C(1) for settlement; authorised representative for applicants as those entitled to represent before income-tax authorities or the Appellate Tribunal under section 288 (subject to personal-attendance exceptions), and for Commissioners as persons authorised in writing or appointed by the Central Government; it also defines Commission and Secretary, and assigns statutory meanings to undefined terms from the Act.
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