Section 7 in Income-tax (Dispute Resolution Panel) Rules, 2009
7. Hearing of objections.
(1)For the purpose of hearing of objections, the panel may hold its sittings at its headquarters or at such other place or places as it may deem proper.(2)On the date fixed for hearing, if an authorised representative appears on behalf of eligible assessee, he shall file the authorisation letter before the commencement of the hearing.(3)The panel may consider the application for filing additional affidavit and may either allow such application or reject it.(4)The eligible assessee may, with the permission of the panel, urge any additional ground which has not been set forth in the objections.
