Invalidity of settlement application: hearing required when the tax officer objects; otherwise proceed to obtain report under Rule 9. After admission of a settlement application the ITSC must call for a CIT report; if the CIT objects in its report the ITSC must issue notice, hear the CIT and applicant and decide validity within the 15 day window from receipt of the report. If the CIT does not object, objects after the time allowed, or fails to report, the ITSC should proceed with the admission process and call for material under Rule 9.
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.
Invalidity of settlement application: hearing required when the tax officer objects; otherwise proceed to obtain report under Rule 9.
After admission of a settlement application the ITSC must call for a CIT report; if the CIT objects in its report the ITSC must issue notice, hear the CIT and applicant and decide validity within the 15 day window from receipt of the report. If the CIT does not object, objects after the time allowed, or fails to report, the ITSC should proceed with the admission process and call for material under Rule 9.
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