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Sunday, October 18, 2020

[ACCA_Profs] Faceless Assessments And Appeals: Two Steps Forward And One Step Back

 

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Dear Subscriber,

The following important updates are available at itatonline.org:

Faceless Assessments And Appeals Under The Income-Tax Law: Two Steps Forward And One Step Back

Advocate Aditya Ajgaonkar has described the Faceless Assessment Scheme & the Faceless Appeal Scheme as a big tax reform and game-changer because they seek to streamline, and bring greater transparency and accountability into, the tax administration. He has, however, cautioned that the non-grant of a personal hearing via video conference as a default choice vested in the assessee may be a violation of the principles of natural justice and may put the schemes into jeopardy. He has given convincing reasons for his views

Benami Law- Jurisdiction of IO-A perspective

By S. C.Gupta, CCIT (Retired): Plain reading of PBDT indicate that jurisdiction of IO can be conferred u/s 18(2). However, Notifications conferring jurisdiction have been issued u/s 28(2) which pertains to Administrator of confiscated properties. Can this withstand judicial scrutiny..


Regards,

 

Editor,

 

itatonline.org

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Latest:

Tax Collection At Source: Understanding The Law & Addressing The Challenges

Advocate Shashi Ashok Bekal has explained the applicability of the Scheme of TCS, its compliance procedure and the consequences of non-compliance. He has also highlighted the concerns of taxpayers regarding the levy of TCS on sale of goods above specified limits. He has also identified certain lacuna and ambiguities in the law and requested that these be addressed at the earliest so as to avoid unwanted litigation

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