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Members
- The Members hear and decide settlement applications
along with the Chairman / Vice-Chairman.
- The Senior most Member of a Bench is the reporting officer for writing ACRs of Secretary and Director of Investigation if Vice-Chairman is not in
a position to do so.
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Secretary
The Secretary is a statutory authority
under the Income-tax Settlement Commission (Procedure) Rules, 1987 and the
Wealth-tax (Procedure) Rules, 1987. Secretary performs both technical and
administrative functions. The main functions are as under :-
Technical
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Scrutinises all settlement applications received and put up, to ensure that these fulfill all requirements laid down under the I.T. and W.T. Acts and Rules.
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May assist the Commission, if so directed, in the hearing of the Settlement applications under section 245D(1) of the Income-tax Act and under section 22D(1) of the Wealth-tax Act.
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Assist the Commission in dealing with miscellaneous applications relating to recovery of taxes, grant of
installments etc including pleas for time for payment of taxes u/s 245(2A), 245D(6) and release of assets pending the disposal of the case.
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Deals with all technical matters such as revision of forms, Rules, Procedures etc.
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Assist the Commission in dealing with Rectification of apparent mistakes in orders passed u/s 245D(1).
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Assist the Commission in dealing with Reduction or waiver of interest u/s 220(2) revised by the Assessing Officer after final quantification of the income u/s 245D(4).
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Coordinates the working of the office and
Bench of the Settlement Commission where Secretary is working.
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Provides all statistical information to the Commission.
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Ensures timely submission of CsIT's reports u/s 245D(1).
Administrative
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He is in charge of the entire administrative and financial matters of the Commission.
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He is the appointing authority for all Group "C" posts in the Settlement Commission in the Bench where he is working.
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He exercises financial powers of Head of Department (with some exceptions) as delegated to him by Department of Revenue vide F No 21/5/94-Ad.1C dated 14.2.94.
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He is the appointing and disciplinary authority for members of the staff.
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He supervises the work of the AO/Supdt. and is the reporting/reviewing officer for the AO, Supdt. and other members of the staff.
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Director of
Investigation
The Director of Investigation is over-all in-charge of the work of ADsI/JDsI and assists the Commission in passing orders under Section 245 D(4) of the Income-tax Act and 22D(4) of the Wealth-tax Act. Directors main functions are as under :
- Scrutinising the annexures and statement of facts received alongwith settlement applications.
- Supervising the work of ADsI/JDsI and guiding them in preparing their reports and initiating their
ACRs.
- Ensures timely submission of CsIT & ADsI/JDsI reports.
- Assists the Commission in the hearing and finalisation of cases under section 245D(4) of the Income-tax Act and 2D(4) of the Wealth-tax Act.
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