Dispute Resolution Panel procedure governs filing objections, hearings, evidence and directions leading to assessment orders. 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.
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 procedure governs filing objections, hearings, evidence and directions leading to assessment orders.
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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