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Other Topics - Articles By: DEVKUMAR KOTHARI |
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Natural honey - Minimum Export Price (MEP) fixed @ US$ 2000 per Metric Ton – no justification given means an arbitrary decision.
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By: - DEVKUMAR KOTHARI
Dated:
March 19, 2024
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Case study suggesting need of streamlining court procedures for expediting justice and to reduce number of cases.
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By: - DEVKUMAR KOTHARI
Dated:
February 26, 2024
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Co-Author:
CA UMA KOTHARI
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IN JUDGMENTS USE OF EXPRESSIONS LIKE ‘FELL INTO GRAVE ERROR’ IS NOT DESIRABLE IN VIEW OF COMPLEXITY OF LAWS – a point of view.
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By: - DEVKUMAR KOTHARI
Dated:
February 20, 2024
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CA UMA KOTHARI
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To save time of honourable Courts and enable quick justice -Need for provisions to authorise officers to recall order when notice, order was not served and noticee / addressee was not aware of the same or was prevented by sufficient cause to make responses.
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By: - DEVKUMAR KOTHARI
Dated:
February 14, 2024
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COURT OFFICERS ARE DUTY BOUND AND MUST ASSIST COURTS / JUDGES IN RENDERING EXPEDITIOUS JUSTICE, AND NOT DELAY AND MISLEAD COURTS.Surprising two orders of High Court on same ITA , indicating very poor state of administration in High Court and unfortunate and irresponsible behavior and actions of Court Officers including Standing Counsel and Senior Counsels leading case up to the Supreme Court in case of CIT Vs. ITC Ltd.
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By: - DEVKUMAR KOTHARI
Dated:
February 13, 2024
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Document Identification Number (DIN) up dates for brain storming and gaining further knowledge and experience from learned other authors and readers .
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By: - DEV KUMAR KOTHARI
Dated:
January 2, 2024
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Notice must be correct, complete and unambigous to enable noticee to respond to it properly, otherwise opprotunity to respond properly is not allowed and notice and consequent proceeding and orders can be held void.
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By: - DEV KUMAR KOTHARI
Dated:
December 19, 2023
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Timely compliance is important. File Returns and forms timely to avoid definite losses and contingencies due to late filing. Condonation of delay , even if allowed by CBDT may not be final.
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By: - DEV KUMAR KOTHARI
Dated:
November 27, 2023
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There must be real protection of investors instead of harming investors by adopting practices that help company management and rob fortunes of investors.
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By: - DEV KUMAR KOTHARI
Dated:
October 28, 2023
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Learning- work in advance and do not wait for last moments and expectation of extensions E-ITR – DELAY OF FEW SECONDS IN UP LOADING CONDONED BY HIGH COURT. A CASE FOR SUITABLE PROVISIONS FOR CONDONATION OF DELAYS BY ASSESSING Officer TO AVOID LITIGATION AND HARASSMENT OF TAX PAYERS.
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By: - DEV KUMAR KOTHARI
Dated:
July 17, 2023
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SHARES AND SECURITIES -PAN AND NOMINATION SHOULD NOT BE COMPULSORY- RELAXATION IS DESIRED at least for small investors and joint holders.
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By: - DEV KUMAR KOTHARI
Dated:
March 29, 2023
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DATES OF SIGNING OF ASSESSMENT ORDER , COMPUTATION SHEET, DEMAND NOTICE ,PENALTY NOTICE Etc. ARE IMPORTANT – ASSESSMENT ORDER WITH DIRECTIONS OR DECISION MUST PRECEDE ISSUE OF OTHER NOTICES TO BE VALID.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
March 20, 2023
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Phrase “has reasons to believe” is very important and its significance is well known under various laws and concerns working of authorities in legal and proper manner.
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By: - DEV KUMAR KOTHARI
Dated:
March 14, 2023
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Number of cases are multiplied by several type of INTERLOCUTORY APPLICATIONS the system need to be checked to reduce IA and other aspects which cause delay in delivery of justice.
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By: - DEV KUMAR KOTHARI
Dated:
March 10, 2023
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Un-necessary litigation and deployment of large team of advocates by Governments causing brain drain, wastage of valuable time of highly learned persons.
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By: - DEV KUMAR KOTHARI
Dated:
March 9, 2023
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For simplification and speedier calculations rounding off of income and tax both should be by ignoring paise and other rounding off e.g. rounding off to nearest Rs.10 vide – Section 288A & 288B of Income-tax Act need to be dispensed with.
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By: - DEV KUMAR KOTHARI
Dated:
March 7, 2023
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Relaxation from compulsory dematerialisation and extension of last date is desirable
2 Comments
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By: - DEV KUMAR KOTHARI
Dated:
February 24, 2023
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VIRTUAL COURTS MUST CONTINUE AND OPTION BE PROVIDED FOR HEARING THROUGH VIDEO CONFERENCE – this will save lot of manpower and all type of costs local and other travelling, organizational, administrative and other costs for all and can expedite delivery of justice. Besides virtual courts are environment and health friendly.
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By: - DEV KUMAR KOTHARI
Dated:
January 17, 2023
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Locker agreement from 1st January 2022 – agreement on line through websites and apps of bank will be the best way and save time and costs of all concerned and will be environment and health friendly.
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By: - DEV KUMAR KOTHARI
Dated:
January 12, 2023
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Costs in discretion of Courts must be granted fairly and reasonably and not arbitrarily – a case of imposing costs of Rs. 50 lakh, then reduced to Rs.5 lakh by the same Court – this will promote litigation.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
January 9, 2023
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