Job Vacancy: [ACCA_Profs] Two Well-Researched Articles On Whether Virtual Litigation Will Become Reality And Whether The Curbs On The ITAT's Powers To Grant Stay Is Valid

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The following important updates are available at itatonline.org:

Virtual Litigation And E-filing: The Future Of The Indian Judiciary?

Advocates Aarti Sathe and Niraj Sheth have prophesied that full digitization of litigation in the form of e-filing and virtual hearings will become a reality of our life in the near future. They have cited several real-life examples in our Country and in other Countries where virtual litigation has already been successfully conducted. The ld. authors have acknowledged the huge infrastructure challenges that have to be overcome to make the goal a reality and have offered a few suggestions on how it can be done

Whether Amendments To First And Second Proviso To Section 254(2A) Of The Income Tax Act 1961 Are Constitutionally Valid?

Advocate Fenil Bhatt has raised the seminal question whether the amendments by the Finance Act 2020 to section 254(2A) of the Income-tax Act, 1961, which curbs the powers of the Tribunal to grant a stay of demand, is constitutionally valid. The Ld. Author has argued that the amendment is not permissible as it affects the decision-making independence of the Tribunal and obstructs dispensation of justice. He has also pointed out that the amendment is wholly arbitrary and unreasonable. No reasons have been given by the legislature as to the need for curbing the powers of the Tribunal. He has relied on several landmark judgements to support his contentions

See Also: Digest of case laws (updated regularly) containing latest judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals

Deletion Of Penalty Resulting In Deletion Of Addition: Supreme Court's Converse Logic In Basir Ahmed Sisodia's Case

Advocate Rahul Sarda has pointed out that the recent judgement of the Supreme Court in Basir Ahmed Sisodia vs. ITO 116 TM.com 375 (SC) upholds the fundamental tenet of taxation that tax proceedings are not adversary proceedings. Tax authorities are only engaged only in the administrative act of adjusting a taxpayer's liability. A taxpayer who has failed to bring on record all facts in the assessment proceedings to justify his claim can do so during the penalty proceedings and expect to succeed in the assessment proceedings

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Posted by: "editor@itatonline.org" <itatonline.org@gmail.com>

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