DRC can end e-dispute resolution if assessee is uncooperative or dishonest under E-dispute Resolution Scheme, 2022.
The Dispute Resolution Committee (DRC) may terminate dispute resolution proceedings under the E-dispute Resolution Scheme, 2022, if the assessee fails to cooperate, respond to notices, submit required information, conceals material facts, provides false evidence, or fails to pay the demanded amount. Termination decisions are documented in writing, and the assessee is given an opportunity to be heard. Upon termination, the DRC informs the income-tax authority to take appropriate actions as per the law.