Transmission of Settlement Commission records ensures Commissioner receives all material and evidence when applications proceed or abate. The amendment to Rule 44CA expressly includes the Annexure and the statements within the rule's scope and substitutes sub rules to require transmission of records: where an application is not invalidated or is allowed to proceed, all material and other information produced by the assessee before the Settlement Commission must be sent to the Commissioner to enable his report; where proceedings abate, the Commission must send all material and other information produced by the assessee and the results of any enquiry held or evidence recorded in the course of proceedings to the Commissioner.
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.
Transmission of Settlement Commission records ensures Commissioner receives all material and evidence when applications proceed or abate.
The amendment to Rule 44CA expressly includes the Annexure and the statements within the rule's scope and substitutes sub rules to require transmission of records: where an application is not invalidated or is allowed to proceed, all material and other information produced by the assessee before the Settlement Commission must be sent to the Commissioner to enable his report; where proceedings abate, the Commission must send all material and other information produced by the assessee and the results of any enquiry held or evidence recorded in the course of proceedings to the Commissioner.
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