(6)The Dispute Resolution Panel shall issue the directions referred to in sub-section (5), after considering the following, namely:-(a)draft order;(b)objections filed by the assessee;(c)evidence furnished by the assessee;(d)report, if any, of the Assessing Officer, Valuation Officer or Transfer Pricing Officer or any other authority;(e)records relating to the draft order;(f)evidence collected by, or caused to be collected by, it; and(g)result of any enquiry made by, or caused to be made by, it.
