Disclosure of settlement application information: Commission must forward applicant materials to the Commissioner for reporting and record. 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.