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<h1>Settlement Commission Proceedings: CBDT Directs Commissioners to Avoid Adjournments Except in Rare Circumstances</h1> The circular addresses representation issues before the Settlement Commission in income tax matters. It notes that Commissioners have been routinely seeking adjournments, causing delays in case finalization. Following a review meeting with the Minister, the Central Board of Direct Taxes directs that Commissioners should not seek adjournments except in extremely rare circumstances. Any such adjournment requests must be reported in advance through the concerned CC/DG. The directive aims to improve efficiency in the Settlement Commission's proceedings.