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Articles By: DEV KUMAR KOTHARI |
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Faceless penalty proceedings u.s. 271F - harassment due to authority not equipped and not having access to documents already available in portal of department.
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By: - DEV KUMAR KOTHARI
Dated:
August 5, 2021
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OMNIBUS NOTICE IS VAGUE WHEN RELEVANT PORTION IS NOT CONVEYED CLEARLY AND IRRELEVANT PORTION ALSO REMAIN IN NOTICE- THIS RULE APPLY TO ALL PROCEEDINGS INCLUDING NOTICE U.S. 148
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By: - DEV KUMAR KOTHARI
Dated:
August 3, 2021
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Notices u.s. 148 issued after 31.03.2021 in old formats and not in accordance with new provisions for reassessment – preliminary objections can be made.
5 Comments
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By: - DEV KUMAR KOTHARI
Dated:
July 28, 2021
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DEMAT FORM OF SECURITIES -I COMPULSORY DEMATERILISATION OF SHARES OF LIMITED COMPANIES - RELAXATION IS DESIRED
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By: - DEV KUMAR KOTHARI
Dated:
July 27, 2021
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For improvement of government - Just like general public government authorities and erring officers should also pay late fees and penalties, for delays.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
July 26, 2021
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Disappointment with IT Portal 2- even in first step of authentication of document.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
July 7, 2021
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Amendment of third proviso to S.254(2A) by the Supreme Court’s order- Delay in disposing of appeal is not attributable to assessee, then stay will not automatically lapse. The Supreme Court amends S. 254 to remove arbitrariness
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By: - DEV KUMAR KOTHARI
Dated:
July 1, 2021
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Restricted working is not a long-term solution- we need more spacious offices, work place, homes, roads and vehicles etc.
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By: - DEV KUMAR KOTHARI
Dated:
June 30, 2021
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Shocking reality - NATIONAL FACELESS ASSESSMENT CENTRE (NFAC ) SEEMS NOT PREPARED AND EQUIPPED TO HANDLE PENALTY MATTERS or NFAC is also adopting easy going approach and harassing assessee.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
June 29, 2021
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Balance sheet may be a written confirmatory statement for limitation purposes a discussion in view of judgment of honorable Supreme Court.
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By: - DEV KUMAR KOTHARI
Dated:
June 25, 2021
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LIMITATION ACT WITH HIGHLIGHTS AND GENERAL OBSERVATIONS
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By: - DEV KUMAR KOTHARI
Dated:
June 24, 2021
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‘MAT’ and necessary adjustments. Views earlier expressed by author find support in recent judgment of the Supreme Court.
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By: - DEV KUMAR KOTHARI
Dated:
May 31, 2021
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Whether, National e-Assessment Centre New Delhi is also not properly equipped and trained? Or just work is being shown by UN-necessary re-collection of documents and information.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
May 24, 2021
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Un-necessary litigation causing brain drain and loss of human resources and public money – some cases in course of e-proceedings order passed before time fixed for compliance failure of system and officer both.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
May 17, 2021
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TAX ON BOOK PROFITS- PROVISIONS ARE INTEGRAL, CHARGING AND COMPUTAION PROVISIONS - SELF CONTAINED CODE. CANNOT BE APPLIED IF COMPUTATIONS CANNOT BE MADE AND PRE- CONDITIONS FAILS.
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By: - DEV KUMAR KOTHARI
Dated:
May 14, 2021
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Appeal time- authenticate notices and order with PAN, AY, Date, and Type of document. In case of no document found (say authentication failure) suitable ground of appeal can be preferred.
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By: - DEV KUMAR KOTHARI
Dated:
April 30, 2021
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Face Less Assessments: Whether Regional E-Assessment Unit (ReAC Unit) is not properly equipped with access to information and documents through e-tools to access information on websites of IT department. For ease of doing assessment and disposal of appeals authorities must have access online of all related documents available for assessee and others having dealing with assessee.
1 Comment
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By: - DEV KUMAR KOTHARI
Dated:
April 19, 2021
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S.68- not applicable in case of banking transactions done digitally with names appearing in bank statement – illustrative submission before the AO.
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By: - DEV KUMAR KOTHARI
Dated:
April 17, 2021
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VERY SHORT NOTICES , UN-NECESSARY ELABORATE DETAILS AND EVIDENCES ASKED IN FACELESS PROCEEDINGS. Taxpayers time is also valuable for his tax paying capacity.
3 Comments
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By: - DEV KUMAR KOTHARI
Dated:
April 15, 2021
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Penalty and immunity from penalty under new provisions – penalty will not apply when tax and interest is not payable as per assessment order – a study and point of view for brain storming.
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By: - DEV KUMAR KOTHARI
Dated:
April 12, 2021
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