Dispute Resolution Panel directions binding on Assessing Officer to guide completion of scrutiny assessments within prescribed time limits.

The Dispute Resolution Panel may examine records, conduct or cause further enquiry and, after considering the draft order, assessee objections and evidence, officer reports and enquiry results, issue binding directions to guide the Assessing Officer in completing scrutiny assessments; it may confirm, reduce or enhance proposed variations, resolve differences by majority, must afford hearing where directions are prejudicial, operate within a prescribed time limit from forwarding the draft order, and the Board may make rules for efficient functioning.

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