F. NO. 500/15/2011—FT&TR-1

Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel - Reference to - Constitution of DRP at specified places - Corrigendum to Order No. 4/FT&TR/2012, dated 10-4-2012

What this is

F. NO. 500/15/2011—FT&TR-1 was issued by the Central Board of Direct Taxes on 11 April 2012. Its subject is Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel - Reference to - Constitution of DRP at specified places - Corrigendum to Order No. 4/FT&TR/2012, dated 10-4-2012.

What it does

Is a corrigendum to Order No. 4/FT&TR/2012 dated 10 April 2012, which had constituted the Dispute Resolution Panels under section 144C. It corrects the names of the panel members shown in that order for the Delhi-I and Mumbai-I panels, directing that they be read as set out in the fourth column of its table.

Why it was issued

It is a corrigendum correcting the member names in the constitution order; no reason is stated.

Who it reaches

Assessees with objections before the Delhi-I or Mumbai-I panels at that time
Advisers checking the composition of the panel that heard a matter

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 - Dispute Resolution Panel - Reference to - Constitution of DRP at specified places - Corrigendum to Order No. 4/FT&TR/2012, dated 10-4-2012
order [F. No. 500/15/2011—FT&TR-1], dated 11.4.2012
With reference to the Central Board of Direct Taxes order No 4/FT&TR/2012 dated 10th April, 2012 constituting Dispute Resolution Panels (DRPs), in exercise of power conferred u/s 144C of Income-tax Act, 1961, the names of the DRP members in the said order may be read as per column No. 4 below.

SI. No. (Column No. 1)
Place of DRP (Column No. 2)
Members of DRP as per Order No. 4/FT&TR/2012 dated 10th April, 2012 (Column No. 3)
Member of DRP to be read as (Column No. 4]

1
Delhi-I
Shri Hari Kisharn, CIT, Delhi Smt. Rashmi Saxena Sahni, DIT(TP)-I, Delhi Smt. Gopal Mukherjee, CIT-V, Delhi
Shri Hari Kisharn, CIT, Delhi Smt. Rashmi Saxena Sahni, DIT(TP)-I, Delhi Smt. Gopal Mukherjee, CIT-V, Delhi

3
Mumbai-I
Shri Kuntal Kumar Sen, DIT(IT)-II, Mumbai Shri Akhilesh Ranjan, CIT-XI, Mumbai Smt. V.K. Gupta, DIT(IT&TP), Ahmedabad
Shri Kuntal Kumar Sen, DIT(IT)-II, Mumbai Shri Akhilesh Ranjan, CIT-XI, Mumbai Smt. V.K. Gupta, DIT(IT&TP), Ahmedabad

■■

What to watch

It corrects two entries only; the rest of the order of 10 April 2012 stands as issued.
In the text as read here the original and the corrected columns appear identical, so the correction itself cannot be made out from it — the order must be seen before relying on either version.
The constitution of the panel matters only for the period this order was in force, later constitution orders having superseded it.

Where you meet it

When the composition of the Delhi-I or Mumbai-I 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

← Press Release · Circular No. 04/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-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.