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          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.

          <h1>Disclosure of settlement application information: Commission must forward applicant materials to the Commissioner for reporting and record.</h1> Rule 44CA requires the Settlement Commission to forward the applicant's settlement application with annexures, statements and accompanying documents, and its order or intimation, to the Commissioner when calling for a report; where the application proceeds or is not invalidated, all material produced by the assessee must be sent to the Commissioner for his report; if proceedings abate, the Commission must send all material, enquiry results and recorded evidence to the Commissioner.

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