Direction by Dispute Resolution Panel for assessment.

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....or and examine the record of any proceeding relating to the draft order;           (b) make such further inquiry, as it thinks fit; or           (c) cause any further inquiry to be made by any income-tax authority and report the result of the same to it.    (2) The Dispute Resolution Panel ....

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....) the evidence collected by, or caused to be collected by, it; and       (g) the result of any inquiry made by, or caused to be made by, it.    (4) The Dispute Resolution Panel may confirm, reduce or enhance the variations proposed in the draft order.    (5) The Dispute Resolution Panel shall not set aside any proposed variation or issue any di....