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        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.

        <h1>Dispute Resolution Panel procedure governs filing objections, hearings, evidence and directions leading to assessment orders.</h1> The rules set procedural framework for Dispute Resolution Panels under section 144C: panels are constituted with three named Commissioners and a secretariat to receive objections; eligible assessees file objections in Form No.35A in quadruplicate with specified documents; the panel issues notices, calls records, hears objections, may permit additional evidence, and issues directions within the specified time; assessing officers must pass assessment orders in accordance with those directions; the panel may rectify apparent errors, and appeals against such assessment orders are to the Appellate Tribunal in Form No.36B with prescribed documentary and filing requirements.

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