Reserve Member designation permits a Commissioner to substitute on panels; transfer power allows case reassignment after hearing and reasons. Amendment to Rule 3 substitutes 'by designation' for 'by name', mandates the Board to assign one Commissioner of Income-tax as a Reserve Member to each panel to act in place of any Member when required by the Director General of Income-tax (International Taxation), and empowers the Director General to transfer a case between panels after giving the eligible assessee an opportunity to be heard and after recording reasons.
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.
Reserve Member designation permits a Commissioner to substitute on panels; transfer power allows case reassignment after hearing and reasons.
Amendment to Rule 3 substitutes "by designation" for "by name", mandates the Board to assign one Commissioner of Income-tax as a Reserve Member to each panel to act in place of any Member when required by the Director General of Income-tax (International Taxation), and empowers the Director General to transfer a case between panels after giving the eligible assessee an opportunity to be heard and after recording reasons.
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