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<h1>Impermissible avoidance arrangement procedure: reference to Commissioner, Approving Panel directions bind assessments and bar appeals.</h1> Assessing Officer must refer arrangements believed to be impermissible avoidance arrangements to the Principal Commissioner or Commissioner, who shall issue a reasoned notice for objections and may direct declaration if no objections are furnished; if objections are not accepted, the Commissioner refers the matter to an Approving Panel. The Approving Panel, composed of a judicial Chairperson, a senior revenue member and an academic, issues binding directions under Chapter X-A after providing opportunity to be heard, may order further inquiries and call records, and its directions are final and binding on the assessee and tax authorities.
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