Month: June 2015

The CBDT has vide Order No. 90 of 2015 dated 30.06.2015 ordered the promotion of several officers in the grade of Chief Commissioner / Director General of Income Tax to the post of Principal Chief Commissioner of Income Tax (Pr. COT) in the Pay Scale of Rs. 80,000/- (Fixed) with effect from the date indicated against their names or assumption of charge of the post, whichever is later, and until further orders

Section 288 regulates the appearance by “authorized representatives” before any income-tax authority or the Appellate Tribunal. Sub-clause (viii) of the Explanation below s. 288(2), as amended by the Finance Act 2015, provides that a chartered accountant is eligible to be an “authorized representative” provided he is not “a person who, whether directly or indirectly, has business relationship with the assessee of such nature as may be prescribed”. The CBDT has now issued a Notification dated 24.06.2015 to insert Rule 51A and to define the nature of “business relationship” which is covered by sub-clause (viii) of Explanation below sub-section (2) of section 288 of the Act.

Vide order dated 24th June 2015 passed by the Hon’ble President pursuant to the consultations with the Collegium of Income Tax Appellate Tribunal, Hon’ble Shri Pramod Kumar, Accountant Member, ITAT, Agra Benche, is transferred to ITAT, Ahmedabad Benches, in the same capacity, in public interest, with immediate effect

Vide orders dated 22nd June 2015 passed by the Hon’ble President pursuant to the consultations with the Collegium of Income Tax Appellate Tribunal, the following transfers have been taken

The CBDT has issued an Instruction dated 19th June 2015 directing that all Commissioner of Income Tax (Appeals) should issue appellate orders within 15 days of the last hearing. It is stated that this directive shall also be applicable to orders passed by the CIT (Administration)/ CCIT as regards matters within their purview under varied Sections of Income Tax Act such as Sections 80G, 264, 263 or Orders under Rule 86 of Second Schedule and under other allied direct taxes. The CBDT has directed all officers to ensure strict compliance of the directive and has warned that any lapse on this account shall be viewed adversely

The CBDT has vide Order No. 89 of 2015 dated 19th June 2015 ordered the transfer and posting of several officers in the grade of Additional and Joint Commissioners of Income Tax in the Directorates/ International Taxation & Transfer Pricing and CBOT with immediate effect and until further orders

It may be recalled that the Hon’ble President of the ITAT had passed orders dated 14th May 2015 and 20th May 2015 with regard to the filing of appeals and the seeking of adjournments. The Order with regard to the seeking of adjournments required the adjournment applications to be filed at least three weeks in advance and to be accompanied with an affidavit.

The CBDT has vide Order No. 85 of 2015 dated 15th June 2015 ordered the transfer and posting of several officers in the grade of Assistant and Deputy Commissioners of Income Tax with immediate effect and until further orders. The CBDT has vide Order No. 86 of 2015 dated 15th June 2015 ordered the transfer and posting of several officers in the grade of Commissioner of Income Tax with immediate effect and until further orders.

The CBDT has vide Order No. 83 of 2015 dated 15th June 2015 ordered the transfer and posting of several officers in the grade of Principal Commissioner of Income Tax with immediate effect and until further orders. The CBDT has vide Order No. 84 of 2015 dated 15th June 2015 ordered the transfer and posting of several officers in the grade of Additional/ Joint Commissioner of Income Tax with immediate effect and until further orders.

The CBDT has vide Order No. 82 of 2015 dated 12th June 2015 ordered the transfer and posting of several officers in the grade of Additional/ Joint Commissioner of Income Tax with immediate effect and until further orders.