Dr. K. Shivaram, Senior Advocate, has sent the grim warning that new terms of appointment and removal of the Tribunal Members does not auger well for the independence of the institution. He says that as the Government is the biggest litigant, its role in appointing and removing Members will play havoc with the free working of the judicial mind. Members may be wary of taking bold decisions against the Government for fear that there will be retaliatory punishment in the form of dismissal from office or non-renewal of the tenure
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Category: judiciary
Can A Judge Appointed President Of The ITAT Do Judicial Work Of Hearing And Deciding Appeals?
The learned author has raised the seminal question whether if a judge of the High Court is appointed President of the ITAT, he constitutes a “Member” and has the jurisdiction to hear and decide appeals u/s 252 and 255 of the Income-tax Act, 1961. He has argued that such a President is restricted to doing administrative work and has no jurisdiction to do judicial work
War Against Corruption And Black Money – Tax Professionals Must Support The Govt
Dr. K. Shivaram, Senior Advocate, has hailed Demonetisation as a great move and a bold step to reduce the black money circulation in our country. He has called it a “War against corruption and black money” and opined that the …
War Against Corruption And Black Money – Tax Professionals Must Support The Govt Read More »
Non-Appointment Of Vice-Presidents & Proposed Merger With Other Tribunals Spells Doom For The ITAT
Dr. K. Shivaram, Senior Advocate, is upset at the inaction of the Government in appointing Vice-Presidents to the ITAT. He explains that this inaction demoralizes the hardworking Members of the ITAT and robs them of the prospects of promotion. The author has also expressed grave reservations at the proposal of the Government to merge all the Tribunals into one body. He explains that the proposal is ill-conceived and has been mooted without paying regard to the specialized knowledge that is required to decide complex income-tax cases
Dear Income-Tax Dept, Please Inform Us Of The Remedial Measures Taken By You Pursuant To Directives And Strictures From Courts
Dr. K. Shivaram, Senior Advocate, points out that while Courts are dutifully issuing directions and strictures with the sincere objective of putting the income-tax department on the right path, there is no feedback from the department as to whether these …
Good Riddance To The Judges Appointment Act But How To Prevent Skulduggery In Appointment Of Judges?
The author, an eminent senior advocate, compliments the Supreme Court for having struck down the National Judicial Appointments Commission Act. He warns that the Act would have, if upheld, grossly undermined judicial independence. He, however, candidly concedes that the existing Collegium system of appointment of Judges has several deficiencies and that it has enabled undeserving candidates to be elevated to high judicial positions. He has identified those deficiencies and offered suggestions on how they can be resolved
New ITAT Members Should Be Formally Tutored Of Their Duties & Rights Before Being Permitted To Judge Matters
The author, an eminent senior advocate, points out that the orders passed by the ITAT have severe ramifications on the taxpayers and the department and that it is essential that its Members undergo rigorous training before being permitted to exercise their powers. The author expresses concern that the newly appointed Members of the Tribunal do not appear to have undergone an “orientation” course and have been straightaway permitted to hear matters and pass judgements. He urges that the old practice of formally tutoring the new Members of their duties and responsibilities and of apprising them of the basic fundamental characteristics of a judge should be revived and implemented immediately. He emphasizes that the orientation course and judicial training will help the new Members to discharge their duties more efficiently and uphold the dignity and honour of the Tribunal
Can Revenue Launch Prosecution Without Waiting For The Outcome Of Appellate Proceedings?
The author expresses concern over the proposal of the Income-tax department to launch prosecution proceedings against taxpayers without waiting for the outcome of the appeals filed by them. He argues that this proposal is ill-advised and will result in grave …
Can Revenue Launch Prosecution Without Waiting For The Outcome Of Appellate Proceedings? Read More »
Non-Appointment Of ITAT Vice-Presidents Is Disturbing And Will Hinder Motive Of ‘Sulabh Nyay’ (Easy Justice)
The author has raised the alarm that appointing the President and Members for the ITAT is not sufficient. He reminds the Government that it also needs to urgently appoint several Vice Presidents to fill the impending vacancies. If the Government drags its feet in the matter, the cause of justice will suffer, he warns
Respected ITAT, We Solemnly Pledge To Restore Your Past Glory And Prestige
The author, an eminent senior advocate, is deeply anguished that the ITAT, which was at one time hailed as a “Model Tribunal”, is today facing the ignominy of being subjected to repeated strictures from the High Courts. The author has analyzed the reasons for this sorry state of affairs and offered valuable recommendations on what can be done to rectify the situation. He has also sent the clarion call to all stakeholders to rise to the occasion and work tirelessly towards restoring the glory and prestige of this august institution