SECTION 144C OF THE INCOME-TAX ACT, 1961 – DISPUTE RESOLUTION PANEL, REFERENCE TO – POWERS, FUNCTIONS AND JURISDICTION OF DRP
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.