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India trying for UNSC permanent membership through G-4 and L-69 countries groupingsNo proposal to set up Integrated Check Post at Shikarpur in Nadia district in WB: MoSPHD favours early rejig of GST tax rates structureGulf countries in consultation with Indian embassies restore pre-COVID minimum referral wagesIndia repatriated 60 lakh people under Vande Bharat Mission till April 30, 2021: MEABoxer Lovlina ends up bagging Bronze Medal at OlympicsCOVID-19 - China reports 71 cases - highest since January!Etched in stone - Oldest record of revenue evasionOf Sense & ServersTo frame assessment on best judgment basis, assessee's history is only relevant when conditions in which business activity is being conducted are similar to those of earlier period: ITATCBDT notifies Ontario Inc u/s 10(23FE) for eligible investment in IndiaSteel silos on PPP mode built at 7 locations: GovtDGTR terminates anti-dumping investigation against Self-adhesive Polyvinyl Chloride Film from China but recommends existing anti-dumping duty on Ceramic Tableware & Kitchenware from China and MalaysiaFor allowing of interest on borrowed funds u/s 36(1)(iii) of the Act, what is required is only whether borrowed funds were used by assessee for purpose of business : ITATCOVID-19 global death toll - Close to 10000 in last 24 hours - 1238 in Brazil & 1598 in IndonesiaMany steps taken to ensure smooth supply of Essential Drugs: GovtSC rules Ayurvedic Doctors to retire at 65 like AllopathicOrder passed u/s 201(1) is not sustainable where passed beyond period of 2 years end of FY in which last TDS statement is filed : ITATGovt notifies Delhi CBI Court for dealing with PMLA cases relating to 2G Spectrum ScamExport of Drug Formulations and Biologics registers continuous growthCOVID-19: Global tally of cases goes beyond 20 Crore + US reports 1.5 lakh new cases with over 500 deaths + 43K cases in India with 560 deaths + 22K cases in UK with 138 deathsDeduction u/s 37(1) cannot be allowed in respect of those expenses which are not proven to have been incurred wholly & exclusively for business purposes : ITATGovt not to charge fee on renewal of registration of electric vehiclesCBDT further stretches timelines for e-filing of various Forms including equalisation levy
 
Commissioners' transfer order - Exceptions galore set teeth on edge!

By TIOL News Service

NEW DELHI, JULY 22, 2021: FOR the CBIC, the recent transfer-cum-posting order of Pr Commissioners and Commissioners was a coup de maître! For a good number of senior officers who were keeping an eye on the making of the 'script' - It turned out to be a coup de théâtre! For the 'script-writers', it was no less than coup d'état - 'scented' violations of the Transfer Policy nonetheless! For many 'field actors', it was coup de grâce for the entire matrix of administrative fair play! And an impartial coup d'œil reveals what is popularly known in the German mythology as Götterdämmerung - the downfall of the gods in the final battle with evil powers! In this case, it is the final act of downfall of whatever semblance of already peeled off 'stupa' of fairness was left!

How? Let's spare a glance at the crux of inputs reaching TIOL Editorial from many corners. Para 7.3.1 of the Transfer Placement Guidelines, 2018 states: "An officer, up to and including the rank of Principal Commissioner, shall not serve in a field postings in a particular 'A' category station, with or without break, for more than 10 years". Exceptions in double-digit have been made in utter abuse of the principles that restrain rule-makers from carving out generous rules of exception! Similar exceptions in 'healthy' numbers can also be seen in cases of Paras 7.2 and 7.4.1.

Another glaring exception in abundance, of course made in gay abandon, is the shift from sensitive to sensitive. At least three-dozen exceptions have been made where officers have been holding sensitive posts ranging between 9 years to over 25 years! A predictable defence can be - administrative exigencies. Quite digestible! But, exigencies in dozens? If it is so, many officers favour guillotining of the transfer policy. Not having a policy in place which tends to yield glimmers of hope, is better suited to the temperament of the Board.

For years the Board also has a convention to stitch together a 'Due List' of officers who are due for transfer. A quick glance at the list reveals that a couple of dozens have been left out! Why? Not known as yet! What may set one's teeth on the edge is the revelation that there are also Commissioners who have been holding Appeal charge for more than five years. All such aberrations do run afoul of the policy. Some records are indeed better left unbroken! 


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