Dispute Resolution Panels: A Failed Solution Already?
Supreme Court of India; London School of Economics & Political Science (LSE); National Law University Jodhpur (NLUJ)
March 5, 2012
Income Tax Reports Journal, Vol. 341, pp. 52-56, 2012
The intent leading to the introduction of the alternative forum, being the redressal of grievances against action of assessing officers, was indeed laudable and the end objectives were also noteworthy. However the manner in which the Dispute Resolution Panels have functioned leaves much to be attained in the notified intent. This article brings into perspective the ‘Dispute Resolution Panel’ under the Income Tax Act, 1961.
The chapterization of the paper is as under; Background, Legislative Changes, Experience of the Working of the Panels, and Workable Solution for Future.
Keywords: dispute resolution panel, income tax, India
JEL Classification: E62, H20, H29, H71Accepted Paper Series
Date posted: March 6, 2012
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