Income-tax Dispute Resolution Panels are constituted with assigned Commissioners, secretariats, and transferable case jurisdiction after hearing. Panels are to be constituted at specified headquarters with jurisdiction over defined areas; the Board assigns three Commissioners to each panel; a secretariat at each panel's headquarters receives filings, issues notices and handles correspondence; the Principal Chief Commissioner or Chief Commissioner of Income-tax (International Taxation) may transfer cases between panels or jurisdictions after giving the assessee an opportunity to be heard and recording reasons; the Principal Chief Commissioner or concerned Chief Commissioner constitutes the panel secretariat.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income-tax Dispute Resolution Panels are constituted with assigned Commissioners, secretariats, and transferable case jurisdiction after hearing.
Panels are to be constituted at specified headquarters with jurisdiction over defined areas; the Board assigns three Commissioners to each panel; a secretariat at each panel's headquarters receives filings, issues notices and handles correspondence; the Principal Chief Commissioner or Chief Commissioner of Income-tax (International Taxation) may transfer cases between panels or jurisdictions after giving the assessee an opportunity to be heard and recording reasons; the Principal Chief Commissioner or concerned Chief Commissioner constitutes the panel secretariat.
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