Termination of dispute resolution proceedings: committee may end process for non cooperation or concealment, triggering tax authority action. The Dispute Resolution Committee may terminate dispute resolution proceedings, for reasons recorded and after giving the assessee an opportunity of being heard, where the assessee fails to cooperate, fails to respond to a notice or furnish information, conceals material or gives false evidence, or fails to pay the demand specified in a notice; upon termination the DRC shall intimate the income tax authority for necessary action under the Act.