Dispute Resolution Panels: A Failed Solution Already?

Income Tax Reports Journal, Vol. 341, pp. 52-56, 2012

6 Pages Posted: 6 Mar 2012  

Tarun Jain

Supreme Court of India; London School of Economics & Political Science (LSE); National Law University Jodhpur (NLUJ)

Date Written: March 5, 2012

Abstract

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, H71

Suggested Citation

Jain, Tarun, Dispute Resolution Panels: A Failed Solution Already? (March 5, 2012). Income Tax Reports Journal, Vol. 341, pp. 52-56, 2012. Available at SSRN: https://ssrn.com/abstract=2016864

Tarun Jain (Contact Author)

Supreme Court of India ( email )

New Delhi
India

London School of Economics & Political Science (LSE)

London
United Kingdom

National Law University Jodhpur (NLUJ)

Jodhpur
India

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