Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals SMS News Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

E-hearing must be in true sense and complete manner by tax authorities

Income Tax - By: - CA DEV KUMAR KOTHARI - Dated:- 14-3-2018 - E-hearings of tax assessment and appeals: Government has introduced e-hearing for tax assessment and tax appeals. The assesse/ appellant can send his explanations and documents through my .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of e-communication. In case he does not accept any of claims or want to make disallowances, he must communicate with reasons to the assesse and seek his reply. In case authority want to hear personally, he must give reason for the same, after exhaus .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s, it is not desirable to call assesse/ appellant. It is suggested that assessment records including documents of assesse be kept in soft form and if the CIT(A) or Pr. CIT require the same, they can be easily forwarded by e-communication. Some distor .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

earing by e-hearing and submitted all documents as required by the authority and also as he thought necessary and complete documents relied on by him. A declaration in this regard has also been submitted. In case authority need more information and d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

while re-fixing the case for hearing. It is also heard that in some cases tax authorities are calling assesse by phone calls. These must be avoided as far as possible and e-hearing must be taken in right earnest by all- assesse, AO and inspectors fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sesse is afraid of high pitched assessments. This fear of assessee must be cleared. Assessee must be ensured that assessment order , appeal order will be made by authority as per law and after full consideration of all facts, circumstances, records e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.