Dispute Resolution Panel procedure governs draft assessment orders, objections, binding directions, and time-bound final assessment under income tax law. Dispute Resolution Panel procedure under section 144C requires the Assessing Officer, where a proposed assessment variation is prejudicial to an eligible assessee, to first forward a draft assessment order. The assessee may accept the variation or file objections within 30 days, and if objections are filed, the Dispute Resolution Panel must issue binding directions after considering the draft order, objections, evidence and reports. The panel may confirm, reduce or enhance the proposed variations, but cannot set aside the proposal or direct further enquiry for the assessment order.