Hearing of objections: panel discretion over representation, additional affidavits and permission to advance new grounds. The provision authorises the Dispute Resolution Panel to hold sittings at its headquarters or elsewhere and requires any authorised representative for an eligible assessee to file an authorisation letter before the hearing; the panel may allow or reject applications to file additional affidavits and may, with its permission, permit the assessee to urge additional grounds not set out in the original objections.
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.
Hearing of objections: panel discretion over representation, additional affidavits and permission to advance new grounds.
The provision authorises the Dispute Resolution Panel to hold sittings at its headquarters or elsewhere and requires any authorised representative for an eligible assessee to file an authorisation letter before the hearing; the panel may allow or reject applications to file additional affidavits and may, with its permission, permit the assessee to urge additional grounds not set out in the original objections.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
