https://www.taxtmi.com/circulars?id=9302 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. en-us Tue, 11 Dec 1979 00:00:00 +0530 Fri, 03 Jun 2011 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9302 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. Circulars Income Tax Tue, 11 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9302