TaxTMI 
TaxTMI 
Income-tax (Dispute Resolution Panel) Rules, 2009
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....lution Panel) Rules, 2009. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions. - In these rules, unless the context otherwise requires,- (i) "Act" means the Income-tax Act, 1961 (43 of 1961); (ii) "panel" means the Dispute Resolution Panel; (iii) "Form" means a form appended to these rules; (iv) "Secretariat", in relation to panel, means the designated office for filing of objections by the eligible assessee under section 144C; (v) "section" means a section of the Act. (vi) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively as to them in the Act. 3. Constitution of the....
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....es, correspondence and direction if any, on behalf of the panel. (5) The Chief Commissioner of Income (CCA) shall, for the purposes of sub-rule (4), constitute the secretariat for the panel. 4. Procedure for filing objections. - (1) The objections if any, of the eligible assessee to the draft order may be filed in person or through his agent within the specified period in Form No.35A. (2) The objections referred to in sub-rule (1) shall be in English and presented to the Secretariat of the panel. (3) The objections shall be filed in paper book form in quadruplicate duly accompanied by - (a) four copies of the draft order duly authenticated by the eligible assessee or his authorised representative Provided that ....
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....- (1) For the purpose of hearing of objections, the panel may hold its sittings at its headquarters or at such other place or places as it may deem proper. (2) On the date fixed for hearing, if an authorised representative appears on behalf of eligible assessee, he shall file the authorisation letter before the commencement of the hearing. (3) The panel may consider the application for filing additional affidavit and may either allow such application or reject it. (4) The eligible assessee may, with the permission of the panel, urge any additional ground which has not been set forth in the objections. 8. No abatement of proceedings. - After filing objections, if the eligible assessee, being an individual dies or is adjudicated i....
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....sessing officer. 12. Passing of Assessment Order. - Upon receipt of directions from the panel, the Assessing Officer shall pass the Assessment Order in accordance with the procedure prescribed in sub-section (13) of section 144C. 13. Rectification of mistake or error.- After the issue of directions under rule 10, if any mistake or error is apparent in such direction, the panel may, suo motu, or on an application from the eligible assessee or the assessing officer, rectify such mistake or error, and also direct the assessing officer to modify the assessment order accordingly. 14. Appeal against Assessment Order. - Any appeal against the Assessment Order passed in pursuance of the directions of the panel shall be filed before the App....
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....ct or facts with which you do not agree along with the reasons and documentary evidence, if any. 5. Legal arguments submitted to Assessing Officer 6. Case laws relied upon by the assessee 7. Legal argument relied upon by the Assessing Officer 8. Case laws relied upon by Assessing Officer 9. Any additional new case laws which the assessee may like to rely upon. 10. Factual and legal arguments against the addition proposed by the Assessing Officer VERIFICATION I,................... the assessee, do hereby declares that what is stated above is true to the best of my information and belief. Place:_____________ Date:____________ Signature Status of assessee FORM NO. 36B [See rule 14] Form of appeal to....
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....nst, two copies of the relevant order of the Assessing Officer, two copies of the grounds of objection before the Dispute Resolution Panel, two copies of the statement of facts, if any, filed before the said Dispute Resolution Panel and also (a) the copy of directions of Dispute Resolution Panel. (b) in the case of an appeal against an order under section 143 read with section 147, two copies of the original assessment order, if any. 2. The memorandum of appeal by an assessee under section 253(1) of the Income-tax Act must be accompanied by a fee specified below:- (a) where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is one hundred thousand rup....