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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income-tax Settlement Commission Bench can hold sittings outside HQ if location is notified by the Commission.</h1> A Bench of the Income-tax Settlement Commission is required to conduct its sittings at its designated headquarters. However, the Presiding Officer has the discretion to hold sittings at any other location within the Bench's jurisdiction, provided that such a location is notified by the Commission.