Dispute Resolution Panel rules reorganise panel locations and membership, enabling administrative transfers after hearing and reasons. The amendment authorises the Board to constitute Dispute Resolution Panel headquarters at specified locations with defined territorial jurisdictions, assigns three Commissioners of Income-tax to each panel, permits transfer of cases between panels or jurisdictions by the Principal Chief Commissioner or Chief Commissioner of Income-tax (International Taxation) after giving the eligible assessee an opportunity of being heard and recording reasons, and requires the Principal Chief Commissioner or Chief Commissioner where the panel headquarters is located to constitute the panel secretariat.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dispute Resolution Panel rules reorganise panel locations and membership, enabling administrative transfers after hearing and reasons.
The amendment authorises the Board to constitute Dispute Resolution Panel headquarters at specified locations with defined territorial jurisdictions, assigns three Commissioners of Income-tax to each panel, permits transfer of cases between panels or jurisdictions by the Principal Chief Commissioner or Chief Commissioner of Income-tax (International Taxation) after giving the eligible assessee an opportunity of being heard and recording reasons, and requires the Principal Chief Commissioner or Chief Commissioner where the panel headquarters is located to constitute the panel secretariat.
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