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Additional /
Joint Director of Investigation
The Additional/Joint Directors of Investigation make enquiries on behalf of the Commission and verify correctness of the facts as stated in the annexures & statements of fact accompanying settlement applications. They prepare reports regarding facts of a case, issues to be settled etc. These reports are submitted to the Director of Investigation for approval and submission to the Commission. Their main functions are as under :-
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After an application under section 245 C(1) has been allowed to be proceeded with, the ADI/JDI scrutinises the annexures and the SOFs and verifies the correctness thereof. He makes enquiries relating to the issues for settlement and submits his report thereon.
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In case the applicant does not co-operate with the ADI/JDI or he finds that detailed investigation is necessary, he may recommend that an order be passed by the Commission under sections 245D(3) / 22D(3) of the Income-tax / Wealth-tax Act for referring the matter to the Commissioner of Income-tax for detailed investigation.
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One of the Additional/Joint Directors of Investigation working in a Bench may also be Head of Office and exercise all the administrative and financial functions delegated to him.
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Scrutinise and comment on requests for amendment or rectification of directions relating to levy of interest u/s 234A, 234B and 234C in the order u/s 245D(4).
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Put up the case for rectifying errors or omissions in the orders passed u/s 245D(4).
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Administrative
Officer
The Administrative Officer (AO's) in the Settlement Commission performs both
Administrative and Technical functions. The AO is also one of the
authorities mentioned in the Income-tax Settlement Commission (Procedures)
Rules 1997. The AOs main functions are as under :-
Technical
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To scrutinise the
settlement applications, SOFs and CITs reports and submits these to the
Secretary / Director for their direction.
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To take follow up action
in all matters pending before the Commission.
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To arrange fixation of
cases with prior approval of the Chairman/
Vice Chairman.
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To sign notices and
orders on behalf of the Commission.
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To keep confidential
annexures to the Settlement applications in personal custody.
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To submit and send all
statistical reports of the Commission.
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To coordinate activities
of the Additional Benches and the Principal Bench.
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To maintain D&C
register.
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To attend court hearings
when required.
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To attend to
miscellaneous petitions.
Administrative
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Superintendent
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To function as a Head of Office and ensure discipline and punctuality in office and also to function as Protocol Officer.
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To function as Drawing & Disbursing Officer of the Commission.
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Scrutinize the note of dealing hand and submit the case to the appropriate higher authority where necessary with his comments or suggestions.
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To ensure completeness, accuracy and timely submission of all the reports and returns.
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To ensure proper maintenance and checking of all records/registers.
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To draw attention, where necessary, to the statutory or customary procedure and point out the relevant law and rules.
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To get confidential reports of the staff members written/countersigned on time.
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To ensure regular and proper weeding out of old and unwanted records every year as per the rules.
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To ensure cleanliness upto adequate hygienic standards of all the staff rooms, officers rooms, record rooms, store rooms, corridors, bathrooms, etc...
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To auction sale of condemned furniture, typewriter, waste papers and other useless articles.
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To attend to any other work as may be assigned by higher
authorities.
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