Income-tax (Dispute Resolution Panel) Rules, 2009

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Panel. - (1) The Board may, on the basis of workload and for efficient functioning, constitute panel in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at 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 in the case of draft assessment under sub-section (3) of section 143 read with section 144A, the objections shall also be accompanied by four copies of the directions issued by the Joint Commissio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 insolvent, or being a company, is wound up, the proceedings before the panel shall not abate and shall be continued by the executor, administrator or other legal representative of such individual assessee or by the assignee, receive....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cation 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 Appellate Tribunal in Form No. 36B. F.No. 142/22/2009-TPL] PAWAN K. KUMAR, Director (TPL-IV) FORM NO. 35A [See rule 4(1)] Objections to the draft order No.______________  of _________ 1. Name and add of the eligible assessee 2. Permanent A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y 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 the Appellate Tribunal In the Income-tax Appellate Tribunal_______________ Appeal No. ______________  of ________ Versus APPELLANT              RESPONDENT 1. The State in which the assessment was made 2. Section under which the order appealed against w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction 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 rupees or less, five hundred rupees; (b) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, one thousand five hundred rupees; (c) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred th....