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        Direct Taxes

        Rule 10 - Date and place for hearing of application to be notified

        Income-tax Settlement Commission (Procedure) Rules, 1976

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        Notification of hearing date and place required after statutory report, informing applicant and tax authority. Upon receipt of the Commissioner's report under rule 9 the Settlement Commission must notify the applicant and the Commissioner of the date and place for hearing, establishing a mandatory procedural obligation to inform both parties of hearing arrangements.
                          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.

                                Notification of hearing date and place required after statutory report, informing applicant and tax authority.

                                Upon receipt of the Commissioner's report under rule 9 the Settlement Commission must notify the applicant and the Commissioner of the date and place for hearing, establishing a mandatory procedural obligation to inform both parties of hearing arrangements.


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