Case law › Circulars › 2011 › Circular No. 4/FT&TR/2011 [F.NO. 500/15/2011-FTD-II]

CBDT circular 23 May 2011

Circular No. 4/FT&TR/2011 [F.NO. 500/15/2011-FTD-II]

Section 144C of the Income-tax Act, 1961 - Reference to Dispute Resolution Panel (DRP) - Constitution of DRP at Specified Places - Supersession of Order NOS. 1/FT&TR-I/2011 & 3/FT&TR-I/2011, Dated 12-1-2011 and 31-3-2011 Respectively

What this is

Circular No. 4/FT&TR/2011 [F.NO. 500/15/2011-FTD-II] was issued by the Central Board of Direct Taxes on 23 May 2011. Its subject is Section 144C of the Income-tax Act, 1961 - Reference to Dispute Resolution Panel (DRP) - Constitution of DRP at Specified Places - Supersession of Order NOS. 1/FT&TR-I/2011 & 3/FT&TR-I/2011, Dated 12-1-2011 and 31-3-2011 Respectively.

What it does

Constitutes Dispute Resolution Panels under section 144C at ten places with effect from 23 May 2011 and until further order, in supersession of Order No. 1/FT&TR-I/2011 dated 12 January 2011 and Order No. 3/FT&TR-I/2011 dated 31 March 2011. Panels are set up as Delhi-I and Delhi-II, Mumbai-I and Mumbai-II, and at Ahmedabad, Bangalore, Hyderabad, Kolkata, Chennai and Pune. Each is of three Commissioners or Directors of Income-tax, typically one from the Commissioner's charge, one from the transfer pricing directorate and one from the international taxation directorate, taking the duty in addition to their regular work. Several members are drawn from other stations - a Pune and a Kolkata officer sit on the Ahmedabad panel, a Bangalore officer on the Hyderabad, Kolkata and Chennai panels, and a Delhi officer on the Kolkata panel. It issues with the approval of the Chairman of the Board.

Why it was issued

It is the Board's administrative order constituting the panels for the year; no reason is recorded.

Who it reaches

Assessees with objections before any of the ten panels from 23 May 2011
Transfer pricing and international taxation practitioners at those stations
Assessing Officers referring draft orders under section 144C

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.

SECTION 144C OF THE INCOME-TAX ACT, 1961 - REFERENCE TO DISPUTE RESOLUTION PANEL (DRP) - CONSTITUTION OF DRP AT SPECIFIED PLACES - SUPERSESSION OF ORDER NOS. 1/FT&TR-I/2011 & 3/FT&TR-I/2011, DATED 12-1-2011 AND 31-3-2011 RESPECTIVELY
ORDER NO. 4/FT&TR/2011 [F.NO. 500/15/2011-FTD-II], DATED 23-5-2011
[See also amendment made by Order No. 6/FT&TR/2011 [F.No. 500/15/2011-FTD-I], Dated 24-8-2011]
In exercise of powers conferred under section 144C of the Income-tax Act, 1961, and in supersession of order No. 1/FT&TR-I/2011, dated 12-1-2011 and Order No. 3/FT&TR-I/2011, dated 31-3-2011, the Board hereby constitutes the Dispute Resolution Panel (DRP) comprising of three Commissioners of Income Tax/Directors 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 23-5-2011 and until further order :

Sl.No.

Place of DRP

Member of DRP

1.

Delhi, DRP-I

Smt. Promila Bardwaj, DIT(International Taxation)-I, Delhi

Smt. Rashmi Saxena, DIT(Transfer Pricing)-II, Delhi

Shri Gopal Mukherjee, CIT-V, Delhi

12.

Delhi, DRP-II

Shri D.K. Gupta, DIT(Transfer Pricing)-I, Delhi

Shri Dinesh Verma, DIT(International Taxation)-II, Delhi

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

3.

Ahmedabad

Shri Narender Kumar, DIT (Intl. Taxation/Transfer Pricing), Pune

Shri Sanjay Kumar, DIT(Intl. Taxation/Transfer Pricing), Kolkata

Shri Desh Raj, CIT(Audit), Ahmedabad

4.

Bangalore

Shri A.K. Agarwal, CIT, Bangalore

Shri Rakesh Bhaskar, DIT(Intl. Taxation & Transfer Pricing), Hyderabad

Shri Pravin Kishore Prasad, DIT (Intl. Taxation), Bangalore

5.

Hyderabad

Shri Pravin Kishore Prasad, DIT (Intl. Taxation), Bangalore

Shri M. Rathinaswamy, DIT (Transfer Pricing), Chennai

Shri T. Jayashankar, CIT-I, Hyderabad

6.

Kolkata

Shri Dinesh Verma, DIT (Intl. Taxation)-II, Delhi

Shri Jason P. Boaz, DIT (Transfer Pricing), Bangalore

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

7.

Chennai

Shri Rajeeb Hota, DIT(Intl. Taxation), Chennai

Shri Jason P. Boaz, DIT (Transfer Pricing), Bangalore

Shri Rajendra Kumar, CIT-VI, Chennai

8.

Mumbai, DRP-I

Shri L.N. Pant, DIT(Intl. Taxation)-I, Mumbai

Smt. Anuradha Bhatia, DIT(Transfer Pricing)-I, Mumbai

Shri P. Raghu, CIT-III, Mumbai

9.

Mumbai, DRP-II

Shri Kuntal Kumar Sen, DIT (Intl. Taxation)-II, Mumbai

Smt. Sangeeta Singh, DIT(Transfer Pricing)-II, Mumbai

Shri Amitabh Mishra, CIT-IV, Mumbai

10.

Pune

Shri V.K. Gupta, DIT (Intl. Taxation & Transfer Pricing), Ahmedabad

Shri Sanjay Kumar, DIT(Intl. Taxation & Transfer Pricing), Kolkata

Shri B.P. Sharma, CIT-I, Pune

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

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1. See also amendment made by Order No. 5/FT&TR/2011, dated 27-6-2011. Order No. 5 was later superseded by Order No. 6/FT&TR/2011, dated 24-8-2011.

What to watch

It supersedes the two earlier orders of 2011 outright, so the composition before 23 May 2011 is found in those and not here.
Members sit on panels away from their own stations, which matters where the constitution of the panel on a particular date is challenged.
The order runs 'until further order' and orders in this series were modified frequently, so trace the chain forward before relying on any name.
It settles composition only; nothing about the objection procedure or the time limits under section 144C is affected.

Where you meet it

When verifying who validly sat on the panel that disposed of objections at any of these stations during 2011.

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

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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.