Settlement Commission power to override commissioner's objection allows fresh reports and commissioner revision of views upon reconsideration. The Settlement Commission must obtain a report from the Commissioner under section 245D(1)/22D(1); amendments effective from 1 April 1979 allow the Commission to examine and overrule objections after hearing the Commissioner. If the Commission has disposed of an application refusing to proceed, an assessee cannot directly seek reconsideration by the Commissioner. If the Commission reopens the matter and calls for a fresh report, the Commissioner may revise his prior objection on the basis of fresh facts or misappreciation. A Commissioner's report is administrative, not judicial or quasi judicial, and must be exercised with statutory seriousness.
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.
Settlement Commission power to override commissioner's objection allows fresh reports and commissioner revision of views upon reconsideration.
The Settlement Commission must obtain a report from the Commissioner under section 245D(1)/22D(1); amendments effective from 1 April 1979 allow the Commission to examine and overrule objections after hearing the Commissioner. If the Commission has disposed of an application refusing to proceed, an assessee cannot directly seek reconsideration by the Commissioner. If the Commission reopens the matter and calls for a fresh report, the Commissioner may revise his prior objection on the basis of fresh facts or misappreciation. A Commissioner's report is administrative, not judicial or quasi judicial, and must be exercised with statutory seriousness.
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