Case law › Circulars › 2012 › Order No. 6/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I], dated 10-7-2012

CBDT circular 10 July 2012

Order No. 6/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I], dated 10-7-2012

Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel - Reference to - Reconstitution of DRP at specified areas

What this is

Order No. 6/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I], dated 10-7-2012 was issued by the Central Board of Direct Taxes on 10 July 2012. Its subject is Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel - Reference to - Reconstitution of DRP at specified areas.

What it does

Reconstitutes the Dispute Resolution Panels under clause (a) of sub-section (15) of section 144C, in supersession of all earlier orders, each panel comprising three Commissioners of Income-tax for the listed areas of jurisdiction — Delhi-I and Delhi-II, Mumbai-I and Mumbai-II, Pune, Kolkata, Ahmedabad, Hyderabad and Bangalore among them. Its distinctive feature is the alternate bench: where a member named in the main column was the supervising officer of the Transfer Pricing Officer when the transfer pricing order issued, or the supervising officer of the Assessing Officer when the draft assessment order issued, then for that draft order the panel is instead composed of the members named in the fourth column. The order was itself corrected by an order of 28 August 2012.

Why it was issued

It is an administrative order constituting the panels; no reason beyond that is given.

Who it reaches

Assessees with objections pending before a Dispute Resolution Panel
Transfer pricing assessees whose supervising officer would otherwise have sat on the panel
Non-residents with draft assessment 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 - Dispute Resolution Panel - Reference to - Reconstitution of DRP at specified areas
Order No. 6/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I], dated 10-7-2012
[corrected by order [f.no. 500/15/2011-ft&tr-i], dated 28-8-2012]
In exercise of powers conferred by clause (a) of sub-section (15) of section 144C of the Income-tax Act, 1961 (43 of 1961), and in supersession of all earlier orders, the Central Board of Direct Taxes hereby constitute the Dispute Resolution Panel at the areas of jurisdiction given under column (2) of the Table below comprising of three Commissioners of Income-tax as Members of the Panel as per the corresponding column (3) of the said Table, and in the case of Member of the Panel specified under column (3) of the said Table was the [supervising officer of the TPO at the time of issuance of transfer pricing order] or was the supervising officer of the assessing officer at the time of issuance of draft assessment order pending for direction of the Panel, the Panel shall, instead comprising of the Members specified in column (3), aforesaid, comprise of the Members specified in the corresponding column (4) of the said Table, with respect to that said draft assessment order, namely:-
TABLE

Sl. No. (1)
Areas of jurisdiction (2)
Members of Panel (3)
Members of Panel (4)

1.
Delhi-I
Smt. Rashmi Saxena Sehni, Director of Income-tax (Transfer Pricing)-I, Delhi Smt. Punam K. Sidhu, Director of Income-tax (International Taxation)-II, Delhi Shri Hari Kishan, Commissioner of Income-tax-I, Delhi
Smt. Rashmi Saxena Sahni, Director of Income-tax (Transfer Pricing)-I, Delhi Smt. Punam K. Sidhu, Director of Income-tax (International Taxation)-II, Delhi Shri Virendra Singh, Commissioner of Income-tax (Large Tax Payers Unit), Delhi

2.
Delhi-II
Shri Dinesh Verma, Director of Income-tax [International Taxation)-I Delhi Shri Aniruddha Kumar, Director of Income-tax (Transfer Pricing)-II, Delhi Shri Gopal Mukherjee, Commissioner of Income-tax-V, Delhi
Shri Dinesh Verma, Director of Income-tax (International Taxation)-I, Delhi Shri Aniruddha Kumar, Director of Income-tax (Transfer Pricing)-II, Delhi Shri R.M. Garg, Commissioner of Income-tax (Central-III), Delhi

3.
Mumbai-I
Shri Kuntal Kumar Sen, Director of Income-tax (International Taxation)-II, Mumbai Smt. Sangeeta Singh, Director of Income-tax (Transfer Pricing)-II, Mumbai Shri Akhilesh Ranjan, Commissioner of Income-tax-XI, Mumbai
M/s. Malathi R. Sridharan, Commissioner of Income-tax (Appeals-X), Mumbai Shri Praveen Kumar, Commissioner of Income-tax (Appeals-XL), Mumbai Shri K.M. Prasad, Commissioner of Income-tax (Appeals-VI)

4.
Mumbai-II
Shri L.N. Pant, Director of Income-tax (International Taxation)-I, Mumbai Smt. Anuradha Bhatia, Director of Income-tax (Transfer Pricing)-I, Mumbai Shri Sanjey Patra, Commissioner of Income-tax (Central-I), Mumbai
M/s. Malathi R. Sridharan, Commissioner of Income-tax (Appeals-X), Mumbai Shri Praveen Kumar, Commissioner of Income-tax (Appeals-XL), Mumbai Shri K.M. Prasad, Commissioner of Income-tax (Appeals-VI)

5.
Pune
Shri V.K, Gupta, Director of Income-tax (International Taxation &Transfer Pricing), Ahmedabad Shri P.K. Prasad, Director of Income-tax (International Taxation), Bangalore Shri R. Kaushal, Commissioner of Income-tax-I, Pune
Shri V.K. Gupta, Director of Income-tax [International Taxation (Transfer Pricing)], Ahmedabad Shri P.K. Prasad, Director of Income-tax (International Taxation), Bangalore Shri Sunil Kumar Mishra, Commissioner of Income-tax-II, Pune.

6.
Kolkata
Shri Dinesh Verma, Director of Income-tax (International Taxation)-I, Delhi Shri Rakesh Bhaskar, Director of Income-tax (Transfer Pricing), Bangalore Ms. Kavita Jha, Commissioner of Income-tax-XI, Kolkata
Shri Dinesh Verma, Director of Income-tax (International Taxation)-I, Delhi Shri Rakash Bhaskar, Director of Income-tax (Transfer Pricing), Bangalore Shri Shishir Sinha, Commissioner of Income-tax-III, Kolkata

7.
Ahmedabad
Shri Narendra Kumar, Director of Income-tax [International Taxation & Transfer Pricing), Pune Shri Rakash Bhaskar, Director of Income-tax (Transfer Pricing), Bangalore Shri Desh Raj, Commissioner of Income-tax-IV, Ahmedabad
Shri Narendra Kumar, Director of Income-tax (International Taxation & Transfer Pricing), Pune Shri Rakash Bhaskar, Director of Income-tax (Transfer Pricing), Bangalore Shri K. Maheshwari, Commissioner of Income-tax, Gandhinagar

8.
Hyderabad
Shri Sanjay Kumar, Director of Income-tax [International Taxation & Transfer Pricing), Kolkata Shri M. Rathinaswamy, Director of Income-tax (Transfer Pricing), Chennai Shri H. Srinivasulu, Commissioner of Income-tax-IV, Hyderabad
Shri Sanjay Kumar, Director of Income-tax (International Taxation & Transfer Pricing), Kolkata Shirt M. Rathinaswamy, Director of Income-tax (Transfer Pricing), Chennai Shri K. Ajay Kumar, Commissioner of Income-tax, Vijaywada

9.
Bangalore
Shri Rajib Hota, Director of Income-tax (International Taxation), Chennai Shri Jagdish Babu, Director of Income-tax (International Taxation & Transfer Pricing), Hyderabad, Ms. Anuruadha Goval, Commissioner of Income-tax-II, Bangalore
Shri Rajib Hota, Director of Income-tax (International Taxation), Chennai Shri Jagdish Babu, Director of Income-tax (International Taxation & Transfer Pricing), Hyderabad, Shri P.R. Dhayal, Commissioner of Income-tax-I, Bangalore

10.
Chennai
Shri Pravin Kishore Prasad, Director of Income-tax (International Taxation), Bangalore Shri Sanjay Kumar, Director of Income-tax (International Taxation & Transfer Pricing), Kolkata Shri Mahendra Singh, Commissioner of Income-tax-II, Chennai
Shri Pravin Kishore Prasad, Director of Income-tax (International Taxation), Bangalore Shri Sanjay Kumar, Director of Income-tax (International Taxation & Transfer Pricing), Kotkata Shri S, Murali Kumar, Commissioner of Income-tax-X, Chennai

**[However, if the taxpayer, who falls in the area of jurisdiction under column 2 of the Table above files no objection to their case being heard and considered by the DRP under corresponding column 3 of the said Table, the DRP shall comprise of the members specified in the corresponding column 3 of the said Table.]
2. The members of DRP shall perform such duties in addition to their regular duties, till the time of issuance of direction with respect to the said draft order. This order will be effective from 20-7-2012.
■■

What to watch

The alternate composition is the point worth checking: if a named member supervised the Transfer Pricing Officer or the Assessing Officer in your case, the panel for that draft order must be the fourth-column bench, and a direction by the wrong bench is open to challenge.
It supersedes all earlier orders, so the constitution before 10 July 2012 was different and the order in force when the panel acted is the relevant one.
The order was corrected by a later order of 28 August 2012, which must be read with it.
The text before me is clipped in the entry for Bangalore, so the full table has to be seen for that panel.

Where you meet it

When the composition of the panel that issued directions under section 144C is examined, particularly where a member had supervised the officer whose order is under objection.

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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Source: the Income Tax Department’s own published text — its page for this instrument.