Allowing the petition the Court held that; issuance of directions under section 144C (5) cannot be made mechanically or as an empty formality and on other hand, it has to be done only after considering material as stated in sub-section (6).  Consideration of such materials by Dispute Resolution Panel must be apparent on face of order and such exercise would be evident only when order contains discussion of facts and independent findings on those facts by Dispute Resolution Panel . Mere extraction of rival contentions will not satisfy requirement of consideration. Accordingly the matter  remanded. (AY. 2013-14)