Sec. 144C applies to every order passed on or after 01-10-09 irrespective of concerned AYs, CBDT re-

IT/ILT : Section 144C of The Income-Tax Act, 1961 - Dispute Resolution Panel - Reference To - Clarification in Respect of Circular No.5/2010, Dated 3-6-2010 on Explanatory Notes to The Provisions of The Finance (No. 2) Act, 2009