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    <description>A statutory Dispute Resolution Panel reviews proposed variations in draft assessments, with regional panels of three Commissioners and a secretariat receiving objections. Assessees file objections in Form No. 35A in quadruplicate with authenticated draft orders and supporting evidence; the panel may accept incomplete filings, admit additional evidence by application, issue notices, hold hearings, call for records, permit additional grounds and evidence, and ultimately issue directions that the assessing officer must implement. The panel may rectify apparent errors in its directions and proceedings continue despite death, insolvency or winding up of the assessee.</description>
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