TaxTMI 
TaxTMI 
The Income Tax Settlement Commission (Procedure) Rules, 1997
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....person who makes an application to the Commission under sub-section (1) of section 245C to have a case relating to him settled; (iv) "authorised representative" means, -- (a) in relation to an applicant, except where such applicant is required under any of the provisions of Chapter XIX-A of the Act to attend in person, a person who would be entitled to represent him before any income-tax authority or the Appellate Tribunal under section 288, (b) in relation to a Commissioner, a person, -- (i) authorised in writing by the Commissioner or the Chief Commissioner; or (ii) duly 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; (v) "Commission" means the Income-tax Settlement Commission constituted under sub-section (1) of section 245B and includes, where the context so requires, any Bench exercising or discharging the powers or functions of the Commission. (vi) "Officer of the Commission" means Secretary, Director of Income tax (Investigation), Additional Director of Income-tax (Investiga....
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....him. 7. Preparation of paper books etc.:-- (1) If the applicant or the Commissioner, as the case may be, proposes to refer or rely upon any documents or statements or other papers, he may submit six copies of a paper book containing such papers duly indexed and paged at least two weeks before the date of hearing under sub-section (1) of section 245D of the Act, Provided, however, the Commission may in an appropriate case condone the delay and admit the paper book. (2). If the applicant proposes to refer or rely upon any documents or statements or other papers, during the course of hearing under sub-section (4) of section 245D, of the Act, he may submit six copies of a paper book containing such papers duly indexed and paged, within thirty days or within such extended period as may be allowed by the Commission, of the receipt of an order under sub section (1) of section 245D. (3) If the Commissioner proposes to refer or rely upon any documents or statements or other papers during the course of hearing under sub-section (4) of section 245D of the Act, he may submit six copies of a paper book containing such papers duly indexed and paged along with his report referred in rule 9. ....
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....Commissioner the date and place of hearing of the application. 11. Sitting of Bench :-- A Bench shall hold its sittings at its headquarters. The Bench may, however, at the discretion of the Presiding Officer, hold its sittings at any place in its jurisdiction notified by the Commission. 12. Powers of a Bench :-- A Bench shall dispose of such settlement applications or matters arising therefrom as the Chairman may by general or special order direct. 13. Constitution of Special Bench :-- (1) The Chairman may, for the disposal of any particular case, constitute a Special Bench consisting of at least five Members drawn from all the Benches of the Commission. (2). The Special Bench shall be presided over by the Chairman or a Vice-Chairman. (3). If the Members of Special Bench are equally divided, they shall state the point or points on which they differ and make a reference to the Chairman who shall refer the case for hearing on such point or points by one or more of other Members of the Settlement Commission and such point or points shall be decided according to the opinion of the majority of the Members of the Settlement Commission who have heard the case. (4) Notwithstanding....
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....er, 1984:-- (1) Where, in respect of a settlement application made before the 1st day of October 1984, an order is passed by the Commission under subsection (1) of section 245D of the Act 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 true statement of facts regarding the matters to be settled (including the manner in which any income disclosed or proposed to be disclosed by the applicant has been derived), and where the settlement involves determination of income, accompanied with annexures containing:-- (i) Computation of total income of the applicant for the assessment year or years to which the settlement application relates, in accordance with the provisions of the Act; (ii) Copies of manufacturing account or trading account or both, as the case may be, profit and loss account or income and expenditure account or any other similar account, as the case may be, and balance sheet ; and (iii) in the case of:-- (a) a proprietary business or profession, copy of the personal account of the proprietor: (b) a firm or association of persons or body of indivi....