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New Income tax Code to be developed internally by CBDT, says Revenue SecretaryKejriwal to remain in judicial custody till Aug 8CCI approves combination involving Amazon Asia-Pacific, Frontizo, Appario, Haverl and CRPLUS economy grows by 2.8% in Q227 companies have cumulatively invested Rs 465 crore under PLI Scheme for IT HardwareCus - Adjudication proceedings initiated on the ground of 'illegal export' whereas seizure was on the belief that there is 'illegal import' - Clear lack of jurisdiction: HCIndonesia introduces golden visa programme to attract investmentCus - An assessee cannot be deprived of its justifiable money - Refund to be granted along with interest @8%, although Act provides interest @6% - Difference of 2% to be recovered from officers responsible and mention be made in their service records - Cost of Rs.1 lakh also payable: HCRailways deploys Kavach on 1465 Route km and 144 locomotives on South Central RailwayCus - It is settled law that Tribunal cannot travel beyond the scope of relief and the case made out in the show cause notice: HCHeavy rains batter Pune; 6 dead; Snafu at Mumbai AirportCus - RoSCTL Scheme - Right accrued pursuant to any law and/or Scheme in favour of the person cannot be denied merely due to any technical error and/or glitch: HC18.6 lakh candidates signed-up on 'FutureSkills PRIME' for Re-skilling of IT ManpowerST - Not only is the assessee a PSU but also if the tax had been paid on reverse charge basis, they would have been entitled to take credit - Net effect is the exercise is revenue neutral - Tribunal rightly set aside the penalty: HCSC Constitution Bench upholds rights of States to levy royalty on mineral taxGST - DRC-01 was not accompanied by SCN - Order passed - Violation of principles of natural justice - Orders set aside and matter remanded: HCAustralia notifies sanctions against Israel for West Bank violenceBudget 2024 plays unfair with property owners; redefines HNIs!Delhi HC imposes Rs 1 lakh fine for defaming judges on social mediaBudget 2024: A Comprehensive Perspective on GSTUS cautions tech start-ups on security threats from overseas investorsTaxonomy is not about taxesBudget for Vikasit BharatWill the Old Tax Regime be Consigned to A Margadarshak Role?

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What Went Wrong With Us

The issue highlighted is absolutely true. The genesis is pointed out to be unfair ‘unwanted posting’ being awarded to some officers! Does it mean that if all officers were given so called ‘wanted’ posting by keeping a roster system all would have been good with the system? If that is the logic everything should have been rosy within these ‘wanted’ locations where officers posted were so content that they would be doing their jobs without revenue bias! Author talks of illegal show cause notices, biased adjudications, irrelevant appeals; but fails to reveal that, of late, even these are not the actual output of the IRS. Adjudication and Appeals where they, in their quasi-judicial capacity cum supervisory capacity, should have discharged their tasks themselves, most of them have abdicated the duties and get these tasks done by their subordinate officers and pass it off under their authorship (perhaps even regular Judges lack this sort of support paraphernalia….check the staffing of any adjudication section). Board is aware of the fact and did not do anything but issue a warning that vigilance action would be taken for negligent work. Making a mockery of the Board’s effort, the very warning was passed on down to their subordinates as if it was their responsibility to look after the safety of their learnt supervisory officers! Abdication of the duty of verification of high value returns by IRS needs to be added to this list, and the list does not stop there. Wonder why there is no mention of the excruciatingly-wonderful crippling-automation called ACES that is foisted upon the hapless assesses and field staff!!!! IAS touch at the helm of cadre management and process management may be the solution. Diversion of excess strength and new designations (principle chief commissioner, Mumbai-I… nonsensical!!) are absolutely necessary or else the service is doomed to come down crashing due to ego-power clashes.

Sangeeth M 25/09/2016

 

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