Circular No. 2/FT&TR/2010

What it does

Constitutes Dispute Resolution Panels under section 144C at Kolkata and at Bangalore, each comprising three Commissioners or Directors of Income-tax named in the order, with immediate effect and until further orders. It is issued in partial modification of the Board's order of 10 February 2010 and in supersession of its order of 30 November 2009 relating to nomination of Panel members.

Why it was issued

The Board was settling the membership of the Panels at these places, revising what its two earlier orders had provided.

Who it reaches

Eligible assessees under section 144C in the Kolkata and Bangalore charges
Representatives filing objections before those Panels
The Commissioners and Directors nominated as members

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) - Modification/supersession of order Nos. 1/FT & TR/2010, dated 10-2-2010 and 173/2009, dated 30-11-2009 respectively relating to nomination of members to DRP
ORDER NO. 2/FT&TR/2010, DATED 17-2-2010
In partial Modification of order No. 1/FT&TR/2010, dated 10th Feb., 2010 and 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 Virendra Singh, DIT-II(Intl.Tax), Delhi

Kolkata

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

Shri Sanjay Kumar, CIT-XX, Kolkata

Bangalore

Shri Anil Kumar Agarwal, DIT(Intl. Tax), Bangalore

Shri B. Dutta, CIT-I, Bangalore

Shri Gautam Kar, CIT-III, Bangalore

2. This issues with approval of Chairman, CBDT.
nn

What to watch

This modifies one earlier order in part and supersedes another entirely, so the composition must be read from this order and any later one, not from the 2009 order.
The Panels operate until further order, and membership changed frequently in this period; verify the constitution as on the date of the hearing.
Membership is by named officer, so a transfer changes the Panel's composition.

Where you meet it

When objections against a draft assessment order under section 144C are filed at Kolkata or Bangalore and the constitution of the Panel that heard them 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

← Circular No. 3/JS(FT&TR-II)/2010 · Circular No. [F. NO. 9/3/2009-ECB] →

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.

What this is