Rule 10UF — the law in short
What the courts have decided on section Rule 10UF, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Statutory position — Rules 10UD, 10UE and 10UF: the Approving Panel stage — Form 3CEIA, four sets, circulation within seven days, and the notice of hearing to both sides
CBDT Circulars & InstructionsCuts both ways
The Commissioner has referred my case to the Approving Panel. What form does that reference take, what is the Panel obliged to do with it, and am I entitled to be heard?
Three rules govern this stage and they are short. Rule 10UD requires the reference under s.144BA(4) to be "made in Form No. 3CEIA along with a copy of Form No. 3CEI and such other documents which the Principal Commissioner or the Commissioner deems fit" and to be "submitted in four sets, either in Hindi or English". Rule 10UE(1) requires the Chairperson of the Panel to cause the reference to be circulated among the other members "within seven days from the date of receipt of such reference". Rule 10UE(2) requires the Chairperson to "cause to be issued the notice to the Assessing Officer and the assessee affording an opportunity of being heard specifying therein the date and place of hearing" — so the taxpayer's right to be heard before the Panel is in the rules as well as in s.144BA(7). Rule 10UE(3) leaves the venue of the Panel's meetings to the Panel. Rule 10UF fixes the members' remuneration at a sitting fee of six thousand rupees per day plus travelling and daily allowances as admissible to an officer of the rank of Special Secretary to the Government of India, met from the budgetary grants of the Department of Revenue.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.