E-Dispute resolution procedure enables electronic applications to a regional committee, allowing modifications, penalty waiver and immunity. The E-Dispute Resolution Scheme procedure requires eligible assessees to file an electronic application with the regional Dispute Resolution Committee, which screens applications, issues show-cause notices where rejection is contemplated, allows hearings by video, and requires withdrawal of parallel appeals upon admission. The DRC may call for records, seek assessing officer reports, request further information, and within a prescribed period may modify the specified order (not prejudicial to the assessee), grant waiver of penalty and immunity from prosecution, or dispose of the application as not prejudicial to the assessee; termination may occur for non-cooperation or concealment.
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.
E-Dispute resolution procedure enables electronic applications to a regional committee, allowing modifications, penalty waiver and immunity.
The E-Dispute Resolution Scheme procedure requires eligible assessees to file an electronic application with the regional Dispute Resolution Committee, which screens applications, issues show-cause notices where rejection is contemplated, allows hearings by video, and requires withdrawal of parallel appeals upon admission. The DRC may call for records, seek assessing officer reports, request further information, and within a prescribed period may modify the specified order (not prejudicial to the assessee), grant waiver of penalty and immunity from prosecution, or dispose of the application as not prejudicial to the assessee; termination may occur for non-cooperation or concealment.
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