Direction by Dispute Resolution Panel for assessment.

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..... ) make such further inquiry, as it thinks fit; or (c) cause any further inquiry 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 directions, as it thinks fit, for the guidance of the Assessing Officer to enable him to complete the assessment. (3) The Dispute Resolution Pane .....

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..... f the members of the Dispute Resolution Panel differ in opinion on any issue, then it shall be decided according to the opinion of the majority. (7) The 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 eligible assessee or the Assessing Officer on s .....

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