ORDER NO. 6/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I] Central Board of Direct Taxes hereby constitute the Dispute Resolution Panel at the areas of jurisdiction given under column (2) of the Table below comprising of three Commissioners of Income-tax as Members of the Panel as per the corresponding column (3) of the said Table, and in the case of Member of the Panel specified under column (3) of the said Table was the supervising officer of the Transfer Pricing Officer at the time of Transfer Pricing audit or was the supervising officer of the assessing officer at the time of issuance of draft assessment order pending for direction of the Panel, the Panel shall, instead comprising of the Members specified in column (3), aforesaid, comprise of the Members specified in the corresponding column (4) of the said Table, with respect to that said draft assessment order, namely:-