Form for recording the satisfaction by the Commissioner before making a reference to the Approving Panel under sub-section (4) of section 144BA

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....ee 2. 2[Permanent Account Number or Aadhaar Number] 3. Status (Individual/Company etc.) 4. Residential status 5. Assessment year(s) in respect of which the proceedings under section 144BA are proposed to be invoked : (a) Assessment years for which proceedings are pending (b) Other assessment years proposed to be covered 6. Date of receipt of Form No. 3CEG from the Assessing Officer. 7....

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....(along with basis of such conclusion) (a) creates rights, or obligations, which are not ordinarily created between persons dealing at arm's length; (b) results, directly or indirectly, in the misuse, or abuse, of the provisions of this Act; (c) lacks commercial substance or is deemed to lack commercial substance under section 97, in whole or in part; or (d) is entered into, or carrie....