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of <h1>New Dispute Resolution Panel Rules under section 144C(14) streamline tax assessment objections and appellate procedure</h1> Notification No. 84/2009 issues the Income-tax (Dispute Resolution Panel) Rules, 2009 under section 144C(14) of the Income-tax Act, 1961, establishing Dispute Resolution Panels (DRPs) at specified headquarters with defined territorial jurisdiction. Each panel comprises three Commissioners of Income-tax, supported by a secretariat. The Rules prescribe the procedure for filing objections to draft assessment orders in Form 35A, hearing and adjudication of such objections, calling for records and additional evidence, and issuance, communication, and rectification of directions to the Assessing Officer. They also provide that proceedings do not abate on death, insolvency, or winding up of an assessee. Appeals against assessment orders passed pursuant to DRP directions lie to the Appellate Tribunal in Form 36B with prescribed fees and documentation.
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