Faceless Appeals, Revisions and Judicial Review (As Amended by the Finance Act, 2022)

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Description
This book on "Faceless Appeals, Revisions & Judicial Review" imbues virtual virtues of Faceless Appeal Scheme, 2021 and e-Advance Rulings, Chapter 1 Faceless Appeal Scheme' deals with various forms of remedies available to a person who is aggrieved by an order of administrative or quasi judicial authorities; the means by which a right is enforced; the steps, by which the violation of a right is prevented, redressed or compensated. An order or adjudication is invariably imperfect to the satisfaction of the parties, be it in civil disputes or tax administration or corporate affairs or in any other field. One or the other party may be aggrieved by such order made on many issues dealt with therein. A relief is sought through dispute resolution mechanism from the administrative and statutory authorities, and courts of law. A robust system of law provides remedies statute specific, besides the residuary remedy of higher judiciary of High Court and Supreme Court of judicial review. Relief is claimed and granted in horizontal and vertical ways; horizontal being a subject remedy, vertical a hierarchical relief from judicial or administrative authorities; and now virtual way, e-way, faceless. Subject of relief under income tax would encompass assessments - with jurisdictional errors, in wrong status of residence or person, income not of previous year, contrary to principles of natural justice, or of income not chargeable to tax or not includible income; disallowance of expenditure that is incurred for earning or making income or business purposes; denying allowable deduction from total income or tax rebates and reliefs including that of double taxation on offshore income relating to income, set off and carry forward losses and roll over relief; holding assessee in default for deducting, collecting or paying tax at source, advance tax, self assessment tax, or for other compliance provisions, and making liable with consequent additional tax, interest and penalty.
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Table of Contents
Chapter 1       Faceless Appeal Scheme
Chapter 2      Key to Tax Practice
Chapter 3       Duties of Representing Counsel
Chapter 4       Principles of Natural Justice
Chapter 5       Judicial Discipline
Chapter 6       Rules of Interpretations
Chapter 7       Taxation Scheme
Chapter 8       Appeal, Revision and Review
Chapter 9       First Appeal to Commissioner (Appeals)
Chapter 10     Appeal to Appellate Tribunal
Chapter 11     Pre-Appeal Reference to High Court
Chapter 12     Appeal to High Court
Chapter 13     Appeal to Supreme Court
Chapter 14     Avoiding Repetitive Appeals
Chapter 15     Revision of Orders Prejudicial to Revenue
Chapter 16     Revision of Other Orders
Chapter 17     Supplemental Appeal Provision
Chapter 18     Rectification of mistakes
Chapter 19     Settlement Commission/Interim Board
Chapter 20     Advance Ruling Authority/Board
Chapter 21     Judicial Review
Chapter 22     Double Taxation Avoidance Agreement
Chapter 23     Dispute Resolution Committee in certain cases
Appendix 1    Faceless Appeal Scheme, 2020
Appendix 2    Section 250 of the Income-Tax Act, 1961 — Commissioner (Appeals) —
Procedure of Application of Procedure in Appeal with Respect to Faceless Appeal Scheme, 2020
Appendix 3    Section 253 of the Income-Tax Act, 1961 — Appellate Tribunal — Appeals to —
Instructions regarding Standard Operating Procedure on Filing of Appeals to ITAT under section
253 and Related Matters
Appendix 4    E-advance Rulings Scheme, 2022
SUBJECT INDEX
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Author Details
R.P. Garg