Assessment

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....(a) the evidence furnished by the 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.....

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.... his acceptance of the variations to the Assessing Officer; or     (b) file his objections, if any, to such variation to,-        (i) the Dispute Resolution Panel; and        (ii) the Assessing Officer. (5) The Assessing Officer shall complete the assessment on the basis of the draft order, if-    &....