Section
144C of the Income-tax Act, 1961 - Reference to Dispute Resolution Panel - Powers, functions and jurisdiction of Dispute
resolution Panel at Headquarters at Delhi and Mumbai
In exercise of the
powers conferred under section 144C of the Income-tax Act, 1961 read with
Income-tax (Dispute Resolution Panel) Rules, 2009 issued through Notification
No. 84/2009[F.No. 142/22/2009-TPL]/S.O. 2958(E), dated 20-11-2009 and keeping
in view the workload and efficient functioning of Dispute Resolution Panned
(DRP) at Headquarters Delhi and Mumbai, the Board hereby directs that the following
DRPs shall exercise the powers and performs the functions in respect of such
cases of classes or classes of cases specified in the corresponding entries in
the column mentioned against them:
|
S.No. |
Headquarters |
Name of
the DRP |
Jurisdiction |
Cases
or classes of cases |
|
1 |
Delhi |
Delhi,
DRP-I |
(i) NCT of Delhi; (ii)Punjab, Haryana, Chandigarh and Jammu & Kashmir; (iii)Uttar
Pradesh, Uttarakhand,Rajasthan and Himachal Pradesh. |
In
the case of eligible assessees covered under section 144C of the Income-tax Act, 1961 with the name beginning
with any of the alphabet 'A' to 'G'. |
|
2 |
Delhi |
Delhi,
DRP-II |
(i) NCT of Delhi; (ii)Punjab, Haryana, Chandigarh and Jammu & Kashmir; (iii)Uttar Pradesh, Uttarakhand, Rajasthan and Himachal Pradesh. |
In
the case of eligible assessees covered under section 144C of the Income-tax
Act, 1961 with the name beginning with any of the alphabet 'H' to Z. |
|
3 |
Mumbai |
|
(i) Mumbai; (ii)Rest
of Maharashtra except
Pune; (iii) Goa, Madhya
Pradesh and Chattisgarh. |
In
the case of eligible assessees covered under section 144C of the Income-tax Act, 1961
with the name beginning with any of the alphabet 'A' toK. |
|
4 |
Mumbai |
Mumbai, PRP-II |
(i) Mumbai; (ii) Rest
of Maharashtra except
Pune; (iii)
Goa, Madhya Pradesh and Chattisgarh. |
In the case of
eligible assessees covered under section 144C of the Income-tax Act, 1961
with the name beginning with any of the alphabet 'Lto Z. |
2. This issues with the approval of Chairman,
CBDT