Case law › Circulars › 2011 › Circular No. 3/FT&TR/2011 [F. NO. 500/15/2011-FTD-I]

CBDT circular 31 March 2011

Circular No. 3/FT&TR/2011 [F. NO. 500/15/2011-FTD-I]

No. 500/15/2011 ftd i order no. 3/ft tr/2011 f. no. 500/15/2011 ftd i dated 31 3 2011

What this is

Circular No. 3/FT&TR/2011 [F. NO. 500/15/2011-FTD-I] was issued by the Central Board of Direct Taxes on 31 March 2011. Its subject is No. 500/15/2011 ftd i order no. 3/ft tr/2011 f. no. 500/15/2011 ftd i dated 31 3 2011.

What it does

Constitutes the Dispute Resolution Panels at Ahmedabad and Kolkata under section 144C, each of three Commissioners or Directors of Income-tax who serve in addition to their regular duties, with effect from 1 April 2011 and until further order. At Ahmedabad the members are Shri Tejinder Singh, Shri Sanjay Kumar and Shri H. Patidar; at Kolkata they are Shri Virender Singh, Shri Jason P. Boaz and Shri S. P. Chowdhury. It is a partial modification of Order No. 1/FT&TR/2011 dated 12 January 2011 and issues with the approval of the Chairman of the Board.

Why it was issued

The order gives no reason beyond modifying the earlier constitution order in part for these two places.

Who it reaches

Eligible assessees filing objections before the Dispute Resolution Panel at Ahmedabad or Kolkata
Transfer pricing and international tax cases at those stations going to draft assessment orders under section 144C
The named Commissioners and Directors serving on the panels

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.

INCOME-TAX ACT
ORDER
Income-tax : Section 144C of the Income-tax Act, 1961 - Reference to Dispute Resolution Panel (DRP) - Constitution of DRP at Ahmedabad & Kolkata – Modification of Order No. 1/FT&TR/2011, dated 12-1-2011
ORDER NO. 3/FT&TR/2011 [F. NO. 500/15/2011-FTD-I], DATED 31-3-2011
In partial modification of Order No. 1/FT&TR/2011, dated 12th January, 2011 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, who shall perform such duties in addition to their regular duties with effect from 1-4-2011 and until further order:–

Sl. No.

Place of DRP

Members of DRP

1

Ahmedabad

Shri Tejinder Singh, DIT

(International Taxation & Transfer Pricing), Pune

Shri Sanjay Kumar, DIT

(International Taxation & Transfer Pricing), Kolkata

Shri H. Patidar, CIT-IV, Ahmedabad

2

Kolkata

Shri Virender Singh, DIT

(International Taxation)-II, Delhi

Shri Jason P. Boaz, DIT

(Transfer Pricing), Bangalore

Shri S.P. Chowdhury, CIT -XIV, Kolkata

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

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What to watch

This is a constitution order naming officers; it says nothing about the procedure or the timelines under section 144C.
Being a partial modification, Order No. 1/FT&TR/2011 continues to govern what it does not alter.
The composition holds only until further order and was changed repeatedly, so the panel on any given date must be checked against the order then in force.
It matters chiefly where the constitution of the panel that issued directions in a particular case is challenged.

Where you meet it

You meet it when checking who sat on the Dispute Resolution Panel at Ahmedabad or Kolkata that issued directions in a section 144C matter in 2011-12.

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. 1/2011 · Circular No. 2/FT&TR/2011 [F. NO. 500/15/2011-FTD-I] →

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.