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Bare acts > Income-tax Settlement Commission (Procedure) Rules, 1997 > Rule 9


9. Commissioner's further report.- Where an order is passed by the Commission under sub-section (1) of section 245D allowing the settlement application to be proceeded with, a copy of the annexure to the said application, altogether with a copy each of the statements and other documents accompanying such annexure, shall be forwarded to the Commissioner alongwith a copy of the said order with the direction that the Commissioner shall furnish a further report on the matters covered by the application and any other matter relating to the case under sub-section (3) of section 245D read with sub-section (2) of section 245F after making such further enquiry or investigation as necessary within 90 days of the receipt of the said annexures (including the statements and other documents accompanying them) or within such further period as the Commission may specify. If the Commissioner fails to furnish his report on or before the expiry of the specified period of 90 days or such extended period, the Commission may pass the appropriate order without such report.





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