Section 9A in Income-Tax Settlement Commission (Procedure) Rules, 1997
9A. Applicant's Comments on Commissioner's report under rule 9. - (1) The applicant may furnish comments on the Commissioner's report received under rule 9 within fifteen days of the receipt of the copy of the said report by him or within such extended period as may be allowed by the Commission on a written request made by the applicant.
(2)The comments of the applicant shall be accompanied by a paper book in support thereof, having the specifications referred to in rule 7.(3)If the applicant fails to furnish comments on or before the expiry of the specified period of fifteen days or within further extended period under sub-rule (1), the Commission may proceed further with the case without such comments.]
