https://www.taxtmi.com/circulars?id=9094 Commissioners should offer applicants an opportunity of hearing before objecting to admission of a settlement application where concealment or fraud is alleged; after hearing the commissioner may still object but must record reasons, need not communicate those reasons to the applicant, and may inform the settlement authority that the applicant was heard yet the commissioner remains unsatisfied. The same procedure applies to analogous wealth-tax applications. en-us Sat, 16 Jul 1977 00:00:00 +0530 Thu, 02 Jun 2011 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9094 Commissioners should offer applicants an opportunity of hearing before objecting to admission of a settlement application where concealment or fraud is alleged; after hearing the commissioner may still object but must record reasons, need not communicate those reasons to the applicant, and may inform the settlement authority that the applicant was heard yet the commissioner remains unsatisfied. The same procedure applies to analogous wealth-tax applications. Circulars Income Tax Sat, 16 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9094