https://www.taxtmi.com/acts?id=16335 Amendments to section 144C substitute references to section 153 with references to section 153 or section 153B (effective October first, 2009) and insert an Explanation (effective April first, 2009) declaring that the Dispute Resolution Panel's power to enhance a variation includes considering any matter arising from the assessment proceedings related to the draft order, whether or not raised by the eligible assessee. A new sub section (14A) (effective April first, 2013) excludes from section 144C any assessment or reassessment order passed by the Assessing Officer with prior approval of the Commissioner under section 144BA(12). en-us Tue, 29 May 2012 12:49:50 +0530 Tue, 29 May 2012 12:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16335 Amendments to section 144C substitute references to section 153 with references to section 153 or section 153B (effective October first, 2009) and insert an Explanation (effective April first, 2009) declaring that the Dispute Resolution Panel's power to enhance a variation includes considering any matter arising from the assessment proceedings related to the draft order, whether or not raised by the eligible assessee. A new sub section (14A) (effective April first, 2013) excludes from section 144C any assessment or reassessment order passed by the Assessing Officer with prior approval of the Commissioner under section 144BA(12). Act-Rules F. Acts / Amendment Acts Tue, 29 May 2012 12:49:50 +0530 https://www.taxtmi.com/acts?id=16335