Circular No. 3/FT&TR-II/2010 [F.No. 2/JS(FT&TR-II)/2010]

What it does

Constitutes the Dispute Resolution Panel DRP-II at Mumbai under section 144C, comprising three named Commissioners or Directors of Income-tax, with immediate effect and until further orders, in supersession of Order No. 1/FT&TR/2010 dated 10 February 2010. The order issues with the approval of the Chairman, CBDT.

Why it was issued

The order gives no reason beyond constituting the Panel in exercise of the power under section 144C.

Who it reaches

Taxpayers at Mumbai filing objections against a draft assessment order under section 144C
Transfer pricing and international taxation cases routed to DRP-II, Mumbai
The Commissioners named 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 - Constitution of Dispute Resolution Panel (DRP-II, Mumbai)
ORDER NO. 3/FT&TR-II/2010 [F.NO. 2/JS(FT&TR-II)/2010], DATED 1-7-2010
In exercise of powers conferred under section 144C of the Income-tax Act, 1961 and in supersession of Order No. 1/FT&TR/2010, dated 10th February, 2010 the Board hereby constitutes the Dispute Resolution Panel (DRP-II, Mumbai) comprising of three Commissioners of Income-tax/Directors of Income-tax as members of DRP at the place(s) given below with immediate effect and until further orders.

Place of DRP

Members of DRP

Mumbai, DRP-II

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

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

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

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

What to watch

It supersedes the earlier order of 10 February 2010, so for the period before 1 July 2010 the constitution of the Panel came from that order.
This is an administrative constitution order valid until further orders; the membership changed with later orders, and a current matter needs the order in force at the relevant time.
A member who previously dealt with the same case in another capacity raises a question of participation that this order does not address.
It names members for DRP-II at Mumbai only and says nothing about any other Panel.

Where you meet it

On a challenge to the constitution of the Panel that disposed of objections against a draft order under section 144C at Mumbai in 2010.

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. 402/92/2006 - MC (35 of 2010) · Circular No. 4 [F. No. SW/3/3/96/01-DIT(S)/Vol IX] →

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