Which are the ‘specified order’ against which appellant can approach e-DRC?

Ans. An application can be filed to e-DRC in respect of the following orders ('specified orders').

A. Relating to the assessment orders

An assessee can approach the e-DRC against the following orders relating to the assessment:

• a draft assessment order as referred to in Section 144C(1);
• an intimation under Section 143(1), where the assessee objects to the adjustments made in the said order;
• an order of assessment or reassessment, except an order passed in pursuance of directions of the Dispute Resolution Panel; or
• an order made under Section 154 having the effect of enhancing the assessment or reducing the loss.

Alternatively, the assessee can also file an appeal against the order listed above with the Commissioner (Appeals) except against the draft assessment under as referred to in Section 144C(1).

B. Relating to the TDS/TCS matters

An assessee can approach the DRC against the following orders relating to the TDS/TCS matters:

(a) an intimation under Section 200A(1), where the deductor objects to the adjustments made in the said order;

(b) an intimation under Section 206CB(1), where the collector objects to the    adjustments made in the said order;

(c) an order made under Section 201 or an order made under Section 206C(6A)