https://clearrmynotice.com/sec....tion-144b-of-income-

Section 144B of the Income Tax Act addresses the establishment of a dispute resolution panel (DRP) to resolve disputes arising from a draft assessment judgment. Thanks to Section 144B of the Income Tax Act, the taxpayer has the opportunity to get in touch with the DRP before the final assessment. The objective is to speed the resolution of tax-related issues while upholding justice and simplifying the procedure by employing an alternative dispute resolution approach. The DRP adds a layer of scrutiny and streamlines the tax dispute resolution process by acting as a middleman.