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    <title>Procedure before Approving Panel</title>
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    <description>Procedure before the Approving Panel requires the Chairperson, on receipt of a reference under rule 129, to circulate the reference to the other members within seven days and to issue notice to both the Assessing Officer and the assessee. The notice must afford a reasonable opportunity of being heard and specify the date and place of hearing. The meetings of the Approving Panel are to be held at such place as the Panel may decide.</description>
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      <title>Procedure before Approving Panel</title>
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      <description>Procedure before the Approving Panel requires the Chairperson, on receipt of a reference under rule 129, to circulate the reference to the other members within seven days and to issue notice to both the Assessing Officer and the assessee. The notice must afford a reasonable opportunity of being heard and specify the date and place of hearing. The meetings of the Approving Panel are to be held at such place as the Panel may decide.</description>
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