Author: admin

Can A Judge Appointed President Of The ITAT Do Judicial Work Of Hearing And Deciding Appeals?

The learned author has raised the seminal question whether if a judge of the High Court is appointed President of the ITAT, he constitutes a “Member” and has the jurisdiction to hear and decide appeals u/s 252 and 255 of the Income-tax Act, 1961. He has argued that such a President is restricted to doing administrative work and has no jurisdiction to do judicial work

Posted in judiciary, legislation

Important Case Laws Relating To Taxability Of Black Money (Demonetisation) & Levy Of Penalty Thereon

Advocate Neelam C. Jadhav has prepared a compilation of important judgements relating to the taxability of unaccounted black money deposited in bank accounts in the wake of demonetisation. The compilation of judgements will prove invaluable to tax professionals and tax payers in the wake of the heavy litigation between the tax payers and the income-tax department that is likely to ensue shortly

Posted in legislation, profession

War Against Corruption And Black Money – Tax Professionals Must Support The Govt

Dr. K. Shivaram, Senior Advocate, has hailed Demonetisation as a great move and a bold step to reduce the black money circulation in our country. He has called it a “War against corruption and black money” and opined that the

Posted in judiciary, legislation

Non-Appointment Of Vice-Presidents & Proposed Merger With Other Tribunals Spells Doom For The ITAT

Dr. K. Shivaram, Senior Advocate, is upset at the inaction of the Government in appointing Vice-Presidents to the ITAT. He explains that this inaction demoralizes the hardworking Members of the ITAT and robs them of the prospects of promotion. The author has also expressed grave reservations at the proposal of the Government to merge all the Tribunals into one body. He explains that the proposal is ill-conceived and has been mooted without paying regard to the specialized knowledge that is required to decide complex income-tax cases

Posted in judiciary, legislation

Dear Income-Tax Dept, Please Inform Us Of The Remedial Measures Taken By You Pursuant To Directives And Strictures From Courts

Dr. K. Shivaram, Senior Advocate, points out that while Courts are dutifully issuing directions and strictures with the sincere objective of putting the income-tax department on the right path, there is no feedback from the department as to whether these

Posted in judiciary

Dear NAMO, Walk The Talk – Here Are 20+ Steps To Deliver Tax Nirvana To Citizens And Foreign Investors

Prime Minister Narendra Modi and Finance Minister Arun Jaitley spare no opportunity to talk about how to intend to usher in a “transparent, stable and predictable” tax regime. However, there is a big disconnect between the high-sounding words and the reality at the ground level. The author has put together a simple and easy-to-follow guide for the law makers to implement if they are really serious about bringing about radical and structural changes to the taxation regime of the Country

Posted in legislation

Good Riddance To The Judges Appointment Act But How To Prevent Skulduggery In Appointment Of Judges?

The author, an eminent senior advocate, compliments the Supreme Court for having struck down the National Judicial Appointments Commission Act. He warns that the Act would have, if upheld, grossly undermined judicial independence. He, however, candidly concedes that the existing Collegium system of appointment of Judges has several deficiencies and that it has enabled undeserving candidates to be elevated to high judicial positions. He has identified those deficiencies and offered suggestions on how they can be resolved

Posted in judiciary, legislation

New ITAT Members Should Be Formally Tutored Of Their Duties & Rights Before Being Permitted To Judge Matters

The author, an eminent senior advocate, points out that the orders passed by the ITAT have severe ramifications on the taxpayers and the department and that it is essential that its Members undergo rigorous training before being permitted to exercise their powers. The author expresses concern that the newly appointed Members of the Tribunal do not appear to have undergone an “orientation” course and have been straightaway permitted to hear matters and pass judgements. He urges that the old practice of formally tutoring the new Members of their duties and responsibilities and of apprising them of the basic fundamental characteristics of a judge should be revived and implemented immediately. He emphasizes that the orientation course and judicial training will help the new Members to discharge their duties more efficiently and uphold the dignity and honour of the Tribunal

Posted in judiciary

Can Revenue Launch Prosecution Without Waiting For The Outcome Of Appellate Proceedings?

The author expresses concern over the proposal of the Income-tax department to launch prosecution proceedings against taxpayers without waiting for the outcome of the appeals filed by them. He argues that this proposal is ill-advised and will result in grave

Posted in judiciary, legislation

Non-Appointment Of ITAT Vice-Presidents Is Disturbing And Will Hinder Motive Of ‘Sulabh Nyay’ (Easy Justice)

The author has raised the alarm that appointing the President and Members for the ITAT is not sufficient. He reminds the Government that it also needs to urgently appoint several Vice Presidents to fill the impending vacancies. If the Government drags its feet in the matter, the cause of justice will suffer, he warns

Posted in judiciary

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