Exclusion from dispute resolution panel: AO orders approved by the Commissioner are not subject to panel reference.

The amendment omits the existing sub section and inserts a new sub section providing that the provisions of section 144C shall not apply to any assessment or reassessment order passed by the Assessing Officer with the prior approval of the Commissioner as provided in subsection (12) of section 144BA, thereby excluding Commissioner approved AO orders from reference to the dispute resolution panel.

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