Application of Income-tax Settlement Commission (Procedure) Rules, 1997

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....r referred to as the said rules) shall apply, so far as may be, to the procedure of the Wealth-tax Settlement Commission constituted under sub-section (1) of section 22B of the Wealth-tax Act, 1957 (27 of 1957) subject to the following modifications, namely :- (a) Modification of rule 2 :- For rule 2 of the said rules, the following rule shall be substituted, namely :- (3)&n....

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....ly appointed by the Central Government as authorised representative or duly authorised by the Central Board of Direct Taxes to appear, plead and act for the Commissioner in any proceeding before the Commission. (iv) "Commission" means the Wealth-tax Settlement Commission constituted under sub-section (1) of section 22B of the Act and includes, where the context so requires, any Bench exer....

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....(b) Modification of rule 5.-In sub-rule (1) of rule 5 of the said rules, for the letter and figures "34B" the letters "DA" shall be substituted. (c) Modification of rule 6.-In rule 6 of the said rules, for the words, bracket, figures and letter "sub-section (1) of section 245D" the words, bracket, figures and letter "sub-section (1) of section 22D" shall be substituted. ....

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....id rules, for sub-rule (1), the following sub-rule shall be substituted, namely :- "Where, in respect of a settlement application made before the 1st day of October, 1984, an order is passed by the Commission under sub-section (1) of section 22D allowing the application to be proceeded with, a notice shall be issued by the Commission to the applicant requiring him to furnish in quintuplic....