Dispute Resolution Panel powers expanded to exercise civil court-like discovery and evidence powers against draft assessment orders. Clause 49 adds the Dispute Resolution Panel to authorities empowered under the procedural provision to order discovery and production of evidence, and expressly confers on that Panel the same powers as a civil court under the Code of Civil Procedure for the purpose of considering objections to draft assessment orders submitted to the Panel by assessees.
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Provisions expressly mentioned in the judgment/order text.
Dispute Resolution Panel powers expanded to exercise civil court-like discovery and evidence powers against draft assessment orders.
Clause 49 adds the Dispute Resolution Panel to authorities empowered under the procedural provision to order discovery and production of evidence, and expressly confers on that Panel the same powers as a civil court under the Code of Civil Procedure for the purpose of considering objections to draft assessment orders submitted to the Panel by assessees.
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