Income-tax Act, 1961

Reference to dispute resolution panel.

144C. (1) The Assessing Officer shall, notwithstanding anything to the contrary contained in this Act, in the first instance, forward a draft of the proposed order of assessment (hereafter in this section referred to as the draft order) to the eligible assessee if he proposes to make, on or after the 1st day of October, 2009, any variation which is prejudicial to the interest of such assessee.

(2) On receipt of the draft order, the eligible assessee shall, within thirty days of the receipt by him of the draft order,-

(a)	-	file his acceptance of the variations to the Assessing Officer; or
(b)	-	file his objections, if any, to such variation with,-

(i)	-	the Dispute Resolution Panel; and
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