Direction for assessment by Dispute Resolution Panel

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..... ating to the draft order; (b) make such further enquiry, as it thinks fit; or (c) cause any further enquiry to be made by any income tax authority and report the result of the same to it. (2) The Dispute Resolution Panel shall, in the case referred to in sub-section (1), issue such direction, as it thinks fit, for the guidance of the Assessing Officer to enable him to complete the scrutiny assessm .....

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..... mbers of the Dispute Resolution Panel differ in opinion on any point, the point shall be decided according to the opinion of the majority. (7) Every direction issued by the Dispute Resolution Panel shall be binding on the Assessing Officer. (8) No direction under sub-section (2) shall be issued unless an opportunity of being heard is given to the assessee and the Assessing Officer on such directio .....

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