Assessment

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....assessee; (b) the report of the Valuation Officer; (c) the order of the Transfer Pricing Officer; (d) the direction of the Commissioner under section 161;and (e) the material in his possession, in respect of which an opportunity of being heard has been provided to the assessee. (2) The Assessing Officer shall, on the basis of the scrutiny assessment, determine the sum payable by, or ....

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....spute Resolution Panel; and (ii) the Assessing Officer. (5) The Assessing Officer shall complete the assessment on the basis of the draft order, if- (a) the assessee intimates to the Assessing Officer the acceptance of the variation; or (b) no objections are received within the period specified in sub-section (2). (6) The Assessing Officer shall, notwithstanding anything contained in s....