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Income-tax Settlement Commission(Procedure) Rules 1997
September, 28th 2010

Income-tax Settlement Commission (Procedure) Rules, 1997

[GSR 361(E), Dated 4-7-1997]

In exercise of the powers conferred by sub-section (7) of section 245F of the Income-tax Act, 1961 (43 of 1961), and in supersession of the Income-tax Settlement Commission (Procedure) Rules, 1987, except as respects things done or omitted to be done before such supersession, the Income-tax Settlement Commission hereby makes the following rules, namely :

Short title and commencement.

1.   (1) These rules may be called the Income-tax Settlement Commission (Procedure) Rules, 1997.

(2) These shall come into force on the date of their publication in the Official Gazette.

Definitions.

2.   In these rules, unless the context otherwise requires,

           (i)  Act means the Income-tax Act, 1961 (43 of 1961);

          (ii)  annexure means the annexure to the application in Form No. 34B, set out in Appendix II to the Income-tax Rules, 1962;

         (iii)  applicant means a 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 (Investigation) and Deputy Director of Income-tax (Investigation);

        (vii)  Secretary means the Secretary of the Commission and includes an Administrative Officer;

       (viii)  Section means a section of the Act;

         (ix)  Settlement application means an application made by a person to the Commission under sub-section (1) of section 245C to have a case relating to him settled;

          (x)  all other words and expressions used in these rules and not defined but defined in the Act, shall have the same meaning respectively assigned to them in the Act.

Language of the Commission.

3.   (1) All pleadings before the Commission may, at the option of the applicant, be in Hindi or in English.

(2) All orders and other proceedings of the Commission may, at the option of the Commission, be in Hindi or in English.

Signing of notices, etc.

4.   (1) Any requisition, direction, letter, authorisation, order or written notice to be issued by the Commission shall be signed by the Chairman or a Vice-Chairman or any other Member of the Commission or by the Secretary (or by any other officer of the Commission).

(2) Nothing in sub-rule (1) shall apply to any requisition or direction which the Commission may, in the course of the hearing, issue to an applicant or a Commissioner or an authorised representative personally.

Procedure for filing settlement application.

5.   (1) A settlement application shall be presented in Form No. 34B set out in Appendix II to the Income-tax Rules, 1962, by the applicant in person or by his agent, to the Secretary at the headquarters of the Commission at New Delhi or of the Bench within whose jurisdiction his case falls or to any officer authorised in this behalf by the Secretary, or shall be sent by registered post addressed to the Secretary, or to such officer.

(2) A settlement application sent by post under sub-rule (1) shall be deemed to have been presented to the Secretary or the officer authorised by the Secretary on the day on which it is received in the office of the Commission.

Commissioners report, etc., under section 245D(1).

6.   On receipt of a settlement application, a copy of the said application (excluding the Annexure) shall be forwarded by the Commission to the Commissioner with the direction to furnish his report under sub-section (1) of section 245D within 45 days of the receipt of the said copy of the application by him.

Preparation of paper books, etc.

7.     (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, that the Commission may in an appropriate case condone the delay and admit the paper book.

(2) If the applicant proposes to refer to 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 to 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 to in rule 9.

(4) The Commission may, suo motu, direct the preparation of six copies of a paper book by and at the cost of the applicant or the Commissioner, as the case may be, containing copies of such statements, documents and papers, etc., as it may consider necessary for the proper disposal of the settlement application or matters arising therefrom.

(5) The papers referred to in sub-rules (1), (2), (3) and (4) must be legibly written or type-written in double space or printed. If xerox copy of the document is filed, then the same should be legible. Each paper should be certified as a true copy by the party filing the same, or his authorised representative and indexed in such a manner as to give a brief description of the documents, with page numbers and the authority before whom it was filed.

Filing of affidavit.

8.     Where a fact, which is not borne out by or is contrary to the record relating to the case, is alleged in the settlement application (including the annexure and the statement or other documents accompanying such annexure), it shall be stated clearly and concisely and supported by a duly sworn affidavit.

1[Commissioners further report.

9.   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 together with a copy of each of the statements and other documents accompanying such annexure, shall be forwarded to the Commissioner along with a copy of the said order with the direction that the Commissioner shall furnish a further report within ninety days of the receipt of the said annexure (including the statements and other documents accompanying it) 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.]

Date and place of hearing of application to be notified.

10.     On receipt of the Commissioners further report, if any, referred to in rule 9, the Commission shall notify to the applicant and the Commissioner the date and place of hearing of the application.

Sitting of Bench.

11.   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.

Powers of a Bench.

12.   A Bench shall dispose of such settlement applications or matters arising therefrom as the Chairman may by general or special order direct.

Constitution of Special Bench.

13.   (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 the 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 anything contained in the foregoing provisions of this rule, if one or more persons constituting the Special Bench (whether such person is the Presiding Officer or any other Member of the Special Bench) are unable to function in the Special Bench owing to illness or any other cause or in the event of occurrence of a vacancy either in the office of the Presiding Officer or in the office of one or other Members of the Special Bench, the remaining Members, if more than three may function as the Special Bench, and the senior most of the remaining Members shall act as the Presiding Officer of the Special Bench.

Filing of authorisation.

14.   An authorised representative appearing for the applicant at the hearing of an application shall file before the commencement of the hearing a document authorising him to appear for the applicant and if he is a relative of the applicant, the document shall state the nature of his relationship with the applicant, or if he is a person regularly employed by the applicant, the capacity in which he is at the time employed.

Verification of additional facts.

15.   Where in the course of any proceedings before the Commission any facts not contained in the settlement application (including the annexure and the statements and other documents accompanying such annexure) are sought to be relied upon, they shall be submitted to the Commission in writing and shall be verified in the same manner as provided for in the settlement application.

Proceedings not open to the public.

16.   The proceedings before the Commission shall not be open to the public and no person (other than the applicant, his employee, the concerned officers of the Commission or the Income-tax Department or the authorised representatives) shall, without the permission of the Commission, remain present during such proceedings.

Publication of orders of the Special Bench.

17.   The Chairman may, at his discretion, direct the publication of orders or portions containing the rulings of the Special Bench with such modifications as to names and other particulars therein, as he may deem fit.

Adjournment of hearings.

18.   The Commission may, on such terms as it thinks fit and at any stage of the proceedings, adjourn the hearing of the application or any matters arising therefrom.

Special provisions in respect of settlement applications made before 1st day of October, 1984.

19.   (1) 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 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 individuals, copies of the personal accounts of the partners or members thereof, as the case may be; and

      (c)  a partner of a firm or a member of an association of persons or body of individuals, copies of the personal account of such partner or member in the firm or association of persons or body of individuals, as the case may be;

          (b)  the terms of settlement sought for by the applicant.

(2) The statement of facts, the annexures thereto and the terms of settlement shall each be signed separately by the applicant and the statement of facts shall be verified in the following manner, namely :

I................................................................................................................................................................................................................., son/daughter/wife of

(Name in full and in block letters)

:........................................................solemnly declare that to the best of my knowledge and belief, the information given in this statement of facts and the annexures accompanying it is correct and complete and other particulars shown therein are truly stated. I further declare that I am making this statement in my capacity as .......................................................................................................... and that I am competent to make

(designation)

this statement of facts and to verify it.

Place :.......................

..............................

Date :........................

Signature

(3) Where a fact which cannot be borne out by or is contrary to the record relating to the case is alleged in the statement of facts furnished under sub-rule (1), it shall be stated clearly and concisely and supported by a duly sworn affidavit.

(4) On receipt of the statement of facts and the terms of settlement under sub-rule (1), the Commission shall forward a copy thereof to the Commissioner calling for his further report.

CBDT Circulars/Instructions

Jurisdiction of Settlement Commission over Block Period Assessments under Chapter XIV-B of the Income-tax Act

In certain cases, SLPs have been filed before the Honble Supreme Court on the issue of jurisdiction of Settlement Commission over search cases in view of the Departments stand that Chapter XIV-B provides for special procedure for assessment of search cases and, therefore, search cases fall outside the ambit of the jurisdiction of the Settlement Commission.

It is now clarified that the term case as defined under section 245A(b) includes the block assessments to be made in search cases. Therefore, the pending SLPs before the Honble Supreme Court will be withdrawn.

These instructions may be brought to the notice of all officers working in your region.

Instruction : No. 1962, dated 12-2-1999.

 
 
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