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TAX APPEAL IS NOT A LIS

Income Tax - Direct Tax Code - DTC - By: - Mr. M. GOVINDARAJAN - Dated:- 13-5-2015 Last Replied Date:- 7-9-2015 - The primary purpose of the statute is to levy and collect the income tax. This is based on the cardinal principle, which has been incorporated as a veritable constitutional provision, that no tax can be levied or collected save under authority of law. The administration and management of the income tax is to ascertain the taxpayer s liability correctly, to the last pie, if it were po .....

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mentary evidences and arguments. The Adjudicating Authority will take into considerations of the contentions put forth by the assessee and decide the case accordingly. He may drop the show cause notice issued by him or he may confirm the demand indicated in the show cause notice along with interest and penalty, if any. The Income Tax Act, 1961 provides for first appeal before Commissioner (Appeals) and the second appeal with the Tribunal. The appeal at various stages in this process cannot be co .....

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te persons are engaged in litigation. It is, of course, totally different. At once that in making the assessment and in dealing with the appeals the Commissioners are exercising their statutory authority and their statutory duty which they are bound to carry out, not as judges deciding an issue between two particular parties, their obligation is wider than that. It is to exercise their judgment on such material s comes before them, and to obtain any material which they think is necessary and whi .....

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rely in the position of valuers whose proceedings are regulated by statute to enable them to make an estimate of the taxpayer for the particular year in question. In our country the task of an appellate authority under the taxing statute, especially a non departmental authority like the Tribunal is to address its mind to the factual and legal basis of an assessment for the purpose of properly adjusting the taxpayer s liability to make it accord with the legal provisions governing his assessment. .....

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es may be regarded as exercising quasi judicial functions in the same sense as tax officer does. But, even so, the proceedings before them lack the basic elements of adversary proceedings. It, therefore, follows that the discussion and the scope of the appellate jurisdiction of the Tribunal and other authorities under the tax code cannot be pursued by drawing a parallel to civil litigation with particular reference to appeals from being decrees and the like. The insistence of one party to the ap .....

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y, it would not be in accord with the scheme of the Act to impose restrictions on the ambit and the power of the Tribunal by such like notions and finality, subject matter of the appeal and the like. In State of Tamil Nadu V. Arulmurugan and Co - 1982 (11) TMI 143 - MADRAS HIGH COURT it was held that the appellate authorities perform precisely the same functions as the assessing authority. It is a rehearing of the entire assessment and it cannot be equated to adversary proceedings in appeal in c .....

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