Circular No. 3/JS(FT&TR-II)/2010

Ii /2010 order no. 3/js ft tr ii /2010 dated 8 3 2010 1

What this is

Circular No. 3/JS(FT&TR-II)/2010 was issued by the Central Board of Direct Taxes on 8 March 2010. Its subject is Ii /2010 order no. 3/js ft tr ii /2010 dated 8 3 2010 1.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

Splits the work of the Dispute Resolution Panels at Delhi and Mumbai alphabetically. Delhi DRP-I takes eligible assessees under section 144C whose names begin with 'A' to 'G' and Delhi DRP-II those beginning with 'H' to 'Z', both covering the National Capital Territory of Delhi, Punjab, Haryana, Chandigarh and Jammu and Kashmir, and Uttar Pradesh, Uttarakhand, Rajasthan and Himachal Pradesh. Mumbai DRP-I takes names beginning with 'A' to 'K' and Mumbai DRP-II those beginning with 'L' to 'Z', both covering Mumbai, the rest of Maharashtra except Pune, and Goa, Madhya Pradesh and Chhattisgarh. It is made under section 144C read with the Income-tax (Dispute Resolution Panel) Rules, 2009 notified by Notification No. 84/2009 dated 20 November 2009, with the approval of the Chairman of the Board.

Why it was issued

The Board says it acted keeping in view the workload and the efficient functioning of the panels at the Delhi and Mumbai headquarters.

Who it reaches

Eligible assessees under section 144C in the Delhi and Mumbai regions
Assessees in Punjab, Haryana, Chandigarh, Jammu and Kashmir, Uttar Pradesh, Uttarakhand, Rajasthan and Himachal Pradesh, whose objections go to Delhi
Assessees in Maharashtra other than Pune, Goa, Madhya Pradesh and Chhattisgarh, whose objections go to Mumbai
Assessing Officers forwarding draft orders and objections

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) - Powers, functions and jurisdiction of DRP at Headquarters Delhi and Mumbai
ORDER NO. 3/JS(FT&TR-II)/2010, DATED 8-3-2010
In exercise of the powers conferred under section 144C of the Income-tax Act, 1961 read with Income-tax (Dispute Resolution Panel) Rules, 2009 issued through Notification No. 84/2009 [F.No. 142/22/2009-TPL]/S.O. 2958(E), dated 20-11-2009 and keeping in view the workload and efficient functioning of Dispute Resolution Panel (DRP) at Headquarters Delhi and Mumbai, the Board hereby directs that the following DRPs shall exercise the powers and perform the functions in respect of such cases or classes of cases specified in the corresponding entries in the column mentioned against them:

S. No.

Head-quarters

Name of the DRP

Jurisdiction

Cases or classes of cases

1.

Delhi

Delhi, DRP-I

(i) NCT of Delhi;

In the case of eligible assessees covered under section 144C of the Income-tax Act, 1961 with the name beginning with any of the alphabet ‘A’ to ‘G’.

(ii) Punjab, Haryana, Chandigarh and Jammu & Kashmir;

(iii) Uttar Pradesh, Uttarakhand, Rajasthan and Himachal Pradesh.

2.

Delhi

Delhi, DRP-II

(i) NCT of Delhi;

In the case of eligible assessees covered under section 144C of the Income-tax Act, 1961 with the name beginning with any of the alphabet ‘H’ to ‘Z’.

(ii) Punjab, Haryana, Chandigarh and Jammu & Kashmir;

(iii) Uttar Pradesh, Uttarakhand, Rajasthan and Himachal Pradesh.

3.

Mumbai

Mumbai, DRP-I

(i) Mumbai;

In the case of eligible assessees covered under section 144C of the Income-tax Act, 1961 with the name beginning with any of the alphabet ‘A’ to ‘K’.

(ii) Rest of Maharashtra except Pune;

(iii) Goa, Madhya Pradesh and Chhattisgarh.

4.

Mumbai

Mumbai, DRP-II

(i) Mumbai;

In the case of eligible assessees covered under section 144C of the Income-tax Act, 1961 with the name beginning with any of the alphabet ‘L’ to ‘Z’.

(ii) Rest of Maharashtra except Pune;

(iii) Goa, Madhya Pradesh and Chhattisgarh.

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

The split is by the first letter of the assessee's name, so a change of name can change the panel.
Pune is expressly excluded from the Mumbai panels' territorial jurisdiction.
This order fixes jurisdiction only; the composition of each panel is fixed by separate constitution orders that changed from time to time.
Filing an objection before the wrong panel is a jurisdictional defect worth checking at the outset.

Where you meet it

You meet it when filing objections to a draft assessment order under section 144C and deciding which panel at Delhi or Mumbai the objections go to.

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. [F. NO. 9/3/2009-ECB] · Circular No. 2/FT&TR/2010 →

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.