Case law › Circulars › 2011 › Circular No. 7/FT&TR/2011 [F.NO.500/15/2011-FT&TR-I]

CBDT circular 1 September 2011

Circular No. 7/FT&TR/2011 [F.NO.500/15/2011-FT&TR-I]

Section 144C of the Income-tax Act, 1961 - Reference to Dispute Resolution Panel (DRP) - Constitution of NEW DRP at Mumbai - Modification of Order No. 6/FT&TR/2011, Dated 24-8-2011

What this is

Circular No. 7/FT&TR/2011 [F.NO.500/15/2011-FT&TR-I] was issued by the Central Board of Direct Taxes on 1 September 2011. Its subject is Section 144C of the Income-tax Act, 1961 - Reference to Dispute Resolution Panel (DRP) - Constitution of NEW DRP at Mumbai - Modification of Order No. 6/FT&TR/2011, Dated 24-8-2011.

What it does

Reconstitutes the second Dispute Resolution Panel at Mumbai, in partial modification of Order No. 6/FT&TR/2011 dated 24 August 2011, under section 144C. The panel comprises three named Commissioners and Directors of Income-tax, who perform these duties in addition to their regular duties with immediate effect and until further order. It issues with the approval of the Chairman of the Board.

Why it was issued

It is an administrative order reconstituting one panel; no reason beyond that is given.

Who it reaches

Assessees with objections before the second Mumbai panel from 1 September 2011
Transfer pricing and non-resident assessees assessed at Mumbai

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 NEW DRP AT MUMBAI - MODIFICATION OF ORDER NO. 6/FT&TR/2011, DATED 24-8-2011
ORDER NO. 7/FT&TR/2011 [F.NO.500/15/2011-FT&TR-I], DATED 1-9-2011
In partial modification of Order No. 6/FT&TR/2011, dated 24-8-2011 and in exercise of powers conferred under section 144C of the Income-tax Act, 1961, the Board hereby reconstitutes the Dispute Resolution Panel (DRP) comprising of three Commissioners of Income-tax/Directors of Income-tax as Members of DRP-II, Mumbai, who shall perform such duties in addition to their regular duties with immediate effect and until further order:

S.No.

Place of DRP

Members of DRP

1.

DRP-II, Mumbai

Mrs. S. Bhattasli, CIT-VIII, Mumbai

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

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

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

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What to watch

It modifies the order of 24 August 2011 in part and touches only the second Mumbai panel — the other panels stand as constituted.
It runs until further order, so a later constitution order displaces it, and the order in force when the panel acted is the relevant one.

Where you meet it

When the composition of the Mumbai panel that gave directions under section 144C in that period 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. DIT(L&R)-I/SLP/393/2011/4589 · Circular No. 6/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.