Power to issue directions enables the dispute resolution panel to direct proceedings if assessee absent and consider extra grounds. The dispute resolution panel may issue directions on the hearing date or any adjourned date if the eligible assessee or authorized representative do not appear, and after hearing objections the panel, within the specified period, may issue directions it deems proper; the panel is not confined to the grounds in the objections and may consider any matter arising from the proceedings.
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.
Power to issue directions enables the dispute resolution panel to direct proceedings if assessee absent and consider extra grounds.
The dispute resolution panel may issue directions on the hearing date or any adjourned date if the eligible assessee or authorized representative do not appear, and after hearing objections the panel, within the specified period, may issue directions it deems proper; the panel is not confined to the grounds in the objections and may consider any matter arising from the proceedings.
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