Circular No. 1/FT&TR/2010

No. 1/ft tr/2010 dated 10 2 2010 1

What this is

Circular No. 1/FT&TR/2010 was issued by the Central Board of Direct Taxes on 10 February 2010. Its subject is No. 1/ft tr/2010 dated 10 2 2010 1.

What it does

Constitutes the Dispute Resolution Panels under section 144C, in supersession of Order No. 173/2009 dated 30 November 2009, each panel comprising three Commissioners or Directors of Income-tax, with immediate effect and until further orders. Panels are constituted at Ahmedabad, Pune, Mumbai (two panels), Chennai, Kolkata, Delhi (two panels) and Hyderabad, and the order names the members of each. It issues with the approval of the Chairman of the Board.

Why it was issued

It is an administrative order constituting the panels; no reason beyond that is given.

Who it reaches

Assessees with a draft assessment order under section 144C in the early years of the panel regime
Non-residents and transfer pricing assessees at the listed places

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.144C	s.275, s.532

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

ORDER
INCOME-TAX ACT
Section 144C of the Income-tax Act, 1961 - Reference to dispute resolution panel (DRP) - Supersession of order No. 173/2009, dated 30-11-2009 relating to nomination of members to DRP
ORDER NO. 1/FT&TR/2010, DATED 10-2-2010
In supersession of Order No. 173/2009, dated 30th November, 2009 and in exercise of powers conferred under section 144C of the Income-tax Act, 1961, the Board hereby constitutes the Dispute Resolution Panel(DRP) comprising of three Commissioners of Income-tax/Director of Income-tax as Members of DRP at the places given below with immediate effect and until further orders.

Place of DRP

Members of DRP

Shri Tejinder Singh, DIT(Intl. Tax), Pune

Ahmedabad

Shri B.N. Panda, CIT-II, Ahmedabad

Shri Atulesh Jindal, CIT-VI, Ahmedabad

Shri L.N. Pant, DIT(Intl. Tax), Ahmedabad

Pune

Shri S.K. Mishra, CIT-II, Pune

Shri A.C. Shukla, CIT-III, Pune

Mumbai, DRP-I

Smt. Poonam Dutt, DIT(Intl. Tax), Mumbai

Shri Z.S. Kiar, CIT-VII, Mumbai

Shri Devendra Shankar, CIT Alwar

Mumbai, DRP-II

Smt. Poonam Dutt, CIT(Intl. Tax), Mumbai

Shri S.K. Sahai, CIT-II, Jaipur

Shri A.K. Jaiswal, CIT-XVI, Mumbai

Chennai

Shri N.P. Singh, DIT(Intl. Tax), Chennai

Shri B. Murali Kumar, CIT-X, Chennai

Shri Ajay Kumar Srivastava, CIT-V, Chennai

Shri Virendra Singh, DIT(Intl. Tax)-II, Delhi

Kolkata

Shri P.C. Srivastava, CIT-I, Kolkata

Shri P.K. Ray, CIT-II, Kolkata

Delhi, DRP-I

Shri Vijay Sharma, CIT-I, Delhi

Smt. Vijay Sharma, CIT-I, Delhi

Shri Gopal Karnal, DIT(Intl. Tax)-I, Delhi

Delhi, DRP-II

Shri S.G. Joshi, CIT-III, Delhi

Shri Hari Krishna, CIT-V, Delhi

Shri Virendra Singh, DIT(Intl. Tax)-II, Delhi

Hyderabad

Shri M.S. Chandra Sekharan, CIT-V, Hyderabad

Shri F.M. Mohanty, CIT-IV, Hyderabad

Shri V. Naga Prasad, CIT(TDS), Hyderabad

2. This issue with approval of Chairman, CBDT.
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What to watch

It supersedes the order of 30 November 2009, so the composition before 10 February 2010 was different, and the order in force when the panel acted is the one that matters.
It runs until further orders and was itself superseded by later constitution orders.
Several members are drawn from stations other than the panel's own place, so a member's posting is not a guide to which panel he sat on.
The names in the text as read carry OCR errors in places; verify a member's name against the order before making anything of it.

Where you meet it

When the constitution or composition of the panel that gave directions under section 144C in that period is in question.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 12/2024 — Guidance note 1/2024 on provisions of the direct tax vivad se vishwas scheme 2024 15 October 2024
Circular No. 8/2021 — Extension of time lines related to certain compliances by the taxpayers under the income tax act 1961 30 April 2021
Notification No. 20/2021 [F. No. 370142/35/2020-TPL] / SO 1432(E) — Ministry of Finance 31 March 2021
Notification No. 73/2018 [F. No. 370142/8/2018-TPL] / GSR 1055(E) — 16 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 23 October 2018
Notification No. 87/ 2015/ F.No. 500/25/2014-SO/FTnTR-2(1)/SO 2965(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 30 October 2015
Notification No. 1/ 2015 [F.No. 500/25/2014-SO/FTnTR-2(1)] / SO 14(E) — Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officer - Supersess 1 January 2015

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.