Rule 4 - Procedure for filing objections - Income-tax (Dispute Resolution Panel) Rules, 2009

4. Procedure for filing objections. - (1) The objections if any, of the eligible assessee to the draft order may be filed in person or through his agent within the specified period in Form No. 35A. (2) The objections referred to in sub-rule (1) shall be in English and presented to the Secretariat of the panel. (3) The objections shall be filed in paper book form in quadruplicate duly accompanied by - (a) four copies of the draft order duly authenticated by the eligible assessee or his authorised representative: Provided that in the case of draft assessment under sub-section (3) of section 143 read with section 144A , the objections shall also be accompanied by four copies of the directions issued by the Joint Commissioner or Additional Commissioner under section 144A and in the case of draft assessment under sub-section (3) of section 143 read with section 147 , the objections shall also be accompanied by four copies of the original assessment order, if any: Provided further that the Panel may, in its discretion, either accept the objections which are not accompanied by all or any of the documents referred to above or reject it. (b) the evidence, if any, the eligible assessee intends to rely upon including any document or statement or paper submitted to the assessing officer: Provided that where the eligible assessee intends to rely upon any additional evidence other than those submitted to the assessing officer, such additional evidence shall not form part of the paper book but may be filed along with a separate application stating the reasons for filing such additional evidence.