Application of Income-tax Settlement Commission (Procedure) Rules, 1997
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....aid 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 :-- '2. Definitions.--In these rules, unless ....
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....e 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 exercising or discharging the powers or functions of the Commission....
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....d 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. (d) Modification of rule 7.--In rule 7 of the ....
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...., 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 quintuplicate :-- (a) a full and tr....