Reference to dispute resolution panel narrowed by excluding certain assessee categories; section carved out for Chapter XIV-B proceedings. The amendment narrows the definition of eligible assessee in section 144C by excluding persons referred to in sub-section (1) of section 158BA and persons referred to in section 158BD, and adds that section 144C shall not apply to proceedings under Chapter XIV-B, with effect from 1st September, 2024.
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Provisions expressly mentioned in the judgment/order text.
Reference to dispute resolution panel narrowed by excluding certain assessee categories; section carved out for Chapter XIV-B proceedings.
The amendment narrows the definition of eligible assessee in section 144C by excluding persons referred to in sub-section (1) of section 158BA and persons referred to in section 158BD, and adds that section 144C shall not apply to proceedings under Chapter XIV-B, with effect from 1st September, 2024.
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