Reconstitution of Dispute Resolution Panel under section 144C prescribes alternate member composition when supervising officers are implicated. The Board reconstitutes the Dispute Resolution Panel for Mumbai 1 as a three member panel of Commissioners of Income tax to consider draft assessment and transfer pricing orders, specifying named primary Members and named alternates to replace any Member who was the supervising officer of the Transfer Pricing Officer or the Assessing Officer at the relevant time; if the taxpayer files no objection, the primary Members will hear the case, and DRP members shall perform these duties in addition to their regular functions until directions are issued.
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Reconstitution of Dispute Resolution Panel under section 144C prescribes alternate member composition when supervising officers are implicated.
The Board reconstitutes the Dispute Resolution Panel for Mumbai 1 as a three member panel of Commissioners of Income tax to consider draft assessment and transfer pricing orders, specifying named primary Members and named alternates to replace any Member who was the supervising officer of the Transfer Pricing Officer or the Assessing Officer at the relevant time; if the taxpayer files no objection, the primary Members will hear the case, and DRP members shall perform these duties in addition to their regular functions until directions are issued.
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