Dispute Resolution Panel directions binding on Assessing Officer, requiring a hearing and issued within a statutory time limit. The Dispute Resolution Panel may examine records, conduct or cause inquiries, and consider draft orders, assessee objections and evidence, plus reports of tax officers, before issuing directions that may confirm, reduce or enhance proposed variations; those directions are binding on the Assessing Officer and, where members differ, the majority view prevails.
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.
Dispute Resolution Panel directions binding on Assessing Officer, requiring a hearing and issued within a statutory time limit.
The Dispute Resolution Panel may examine records, conduct or cause inquiries, and consider draft orders, assessee objections and evidence, plus reports of tax officers, before issuing directions that may confirm, reduce or enhance proposed variations; those directions are binding on the Assessing Officer and, where members differ, the majority view prevails.
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