Procedure to be followed by the DRC

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....overed in the application; * Seeking report from Assessing Officer - the DRC may seek a report from the assessing officer on the issues covered in the application or on any other issue arising during the course of proceedings; * Calling for further information - the DRC may before disposing off the application, call for further information from the assessee or any other person by sending an em....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cide for waiver of penalty and immunity from prosecution provisions in accordance with the provisions of Rule 44DAC, and pass an order of resolution accordingly, which shall be treated as an order not prejudicial to the interest of the assessee; or * to not make any modification to the specified order, and pass an order disposing off the application, which shall be treated as an order 'not preju....