Case law › Circulars › 2012 › Order No. 8/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I], dated 28-8-2012

CBDT circular 28 August 2012

Order No. 8/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I], dated 28-8-2012

Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel - Reference to - Reconstitution of DRP at Mumbai - 1

What this is

Order No. 8/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I], dated 28-8-2012 was issued by the Central Board of Direct Taxes on 28 August 2012. Its subject is Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel - Reference to - Reconstitution of DRP at Mumbai - 1.

What it does

Reconstitutes the Dispute Resolution Panel at Mumbai-1 under section 144C, in partial modification of Order No. 6/FT&TR/2012. Column (3) of the table names the ordinary panel - the Director of Income-tax (International Taxation)-II, Mumbai, the Director of Income-tax (Transfer Pricing)-II, Mumbai and the Commissioner of Income-tax-XI, Mumbai. Where a member of that panel was the supervising officer of the Transfer Pricing Officer when the transfer pricing order was passed, or of the Assessing Officer when the draft assessment order was passed, the panel for that draft order instead comprises the three Commissioners (Appeals) named in column (4). If the taxpayer files no objection to being heard by the column (3) panel, that panel hears the case. Members act in addition to their regular duties until the direction on the draft order is issued.

Why it was issued

It is an administrative reconstitution of the Mumbai panel; no reason is recorded.

Who it reaches

Assessees with objections before the Mumbai-1 panel
Assessees whose transfer pricing or draft assessment order came from an officer supervised by a named panel member
Counsel appearing before that panel

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 Mumbai - 1
ORDER No. 8/FT&TR/2012 [f.no. 500/15/2011-ft&tr-i], dated 28-8-2012
In partial modification of order No. 6/FT&TR/2012, and in exercise of powers conferred under section 144C of the Income-tax Act, 1961, the Board hereby constitutes the Dispute Resolution Panel (DRP) at the area 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 Transfer Pricing officer 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:-

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

1
Mumbai - 1
Shri Kuntal Kumar Sen, Director of Income-tax (International Taxtion)-II, Mumbai Smt. Sangeeta Singh, Director of Income-tax (Transfer Pricing)-II, Mumbai Shri Akhilesh Ranjan, Commissioner of Income-tax-XI, Mumbai
Ms Malathi R. Sridharan, Commissioner of Income-tax (Appeals - X), Mumbai Shri K.K. Vyawahare (84013), CIT (Appeals) - l, Mumbai Shri K.M. Prasad, Commissioner of Income-tax (Appeals - VI), Mumbai

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.
3. This Issues with the approval of Chairman, CBDT.
■■

What to watch

The alternate panel is a safeguard against a member reviewing an order passed under his own supervision; whether it applies turns on who supervised the officer in this case.
Filing no objection restores the ordinary panel, so it should not be signed without thought.
The appointment lasts only until the direction on the draft order is issued.
It modifies Order No. 6/FT&TR/2012 in part, so that order has to be read with it.

Where you meet it

On objections before the Mumbai panel where the composition, or a member's earlier supervisory role in the same matter, is in issue.

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, dated 31-8-2012 · Order [F.NO. 500/15/2011-FT&TR-I], dated 28-8-2012 →

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.