Which of the following regarding "Dispute Resolution Panel" is false ?

(A) If the member of the Dispute Resolution Panel differs in opinion on any point, the point shall be decided according to the opinion of the majority of the members

(B) Every direction issued by the Dispute Resolution Panel shall be binding on the Assessing Officer

(C) No direction shall be issued unless an opportunity of being heard is given to the assessee and the Assessing Officer on such direction which are prejudicial to the interest of the assessee or the interest of the revenue.

(D) No direction shall be issued after 12 months from the end of the month in which the draft order is forwarded to the eligible assessee.