Inspection, etc., of reports.
245G. 7No person shall be entitled
to inspect, or obtain copies of, any reports made by any income-tax authority
to the Settlement Commission; but the Settlement Commission may, in its
discretion, furnish copies thereof to any such person on an application made to
it in this behalf and on payment of the prescribed fee :
Provided that, for the
purpose of enabling any person whose case is under consideration to rebut any
evidence brought on record against him in any such report, the Settlement
Commission shall, on an application made in this behalf, and on payment of the
prescribed fee by such person, furnish him with a certified copy of any such report
or part thereof relevant for the purpose.