Amendment of section 144C.

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....ion 153B" shall be substituted and shall be deemed to have been substituted with effect from the 1^st day of October, 2009;            (b) after sub-section (8), the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2009, namely:-        &nbsp....

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....d) after sub-section (14), the following sub-section shall be inserted with effect from the 1st day of April, 2013, namely:-                 "(14A) The provisions of this section shall not apply to any assessment or reassessment order passed by the Assessing Officer with the prior approval of the Commissioner under sub-s....

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....) of the aforesaid section 144C provide that the Dispute Resolution Panel may confirm, reduce or enhance the variations proposed in the draft order so, however, that it shall not set aside any proposed variation or issue any direction under sub-section (5) for further enquiry and passing of the assessment order. It is proposed to insert an Explanation in the aforesaid sub-section so as to clari....

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....the end of the month in which such direction is received. It is proposed to amend the aforesaid sub-section so as to give the reference of section 153B also in the said sub-section. This amendment will take effect retrospectively from 1st October, 2009. It is proposed to insert a new sub-section (14A) in the aforesaid section 144C so as to provide that provisions of section144C shall not ....