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        Direct Taxes

        Rule 18 - Adjournment of hearings

        Income-tax Settlement Commission (Procedure) Rules 1997

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        Adjournment power allows hearings to be postponed on terms deemed fit at any stage of proceedings. The rule vests the Commission with a discretionary adjournment power allowing it to postpone hearings or any matter arising from an application at any stage, subject to such terms and conditions as it considers appropriate.
                          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.

                                Adjournment power allows hearings to be postponed on terms deemed fit at any stage of proceedings.

                                The rule vests the Commission with a discretionary adjournment power allowing it to postpone hearings or any matter arising from an application at any stage, subject to such terms and conditions as it considers appropriate.


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