The author clears the misconception in the minds of the public that the verdict of the Supreme Court in Vodafone had delivered a body blow to the Government by deciding in favour of the assessee. Instead, large parts of it, when stripped out of context, are in the tax department’s favour and the Government has shrewdly nullified the parts that were against it whilst retaining the parts that are in its favour says the author

The UK Govt’s not-so-subtle threats to India over the Vodafone retrospective amendments have irked the author. The author cites two controversial retrospective amendments effected in the UK to supersede well settled judicial precedents and fumes that a Government which itself indulges in questionable legislative practices has no right to preach to others

The author, one of the innumerable victims of the department’s gross inefficiency in matters of TDS credit & refunds, sees a ray of hope in the High Court’s tough stand in seeking to rein in the department. The author urges all affected tax payers to raise their voices against the department’s harassment and strengthen the Court’s hands

The author compliments the Supreme Court for its sagacity in dealing with a potentially explosive communal issue in a sensible & mature manner whilst rapping the Government hard on its knuckles for perpetrating loot by the system of patronage and granting of favours in the guise of the “Goodwill Hajj Delegation”

The author is upset at the recent judgement of the Supreme Court in Post Master vs. Living Media India that if the department delays filing an appeal without sufficient cause, the appeal has to be dismissed to “teach the department a lesson“. This amounts to punishing innocent citizens for the incompetence of one officer says the author. Instead, the incompetent officer(s) should be made to pay costs from his pocket to “teach him a lesson” rather than to dismiss the appeal and prejudice innocent citizens, argues the author

What was in the realm of fantasy till yesterday is now in the realm of reality thanks to the forward-looking approach adopted by the Tribunal. The Tribunal, grappling with the paucity of Members and the increasing case load, is contemplating setting up E-Courts/ E-Benches to solve the problem. The author makes suggestions on how the concept should be implemented to make it a grand success

Its’ that time of the year when Tax Officers across the Country go into a frenzy to collect taxes by fair or foul means. And with the CBDT Chairman’s brazen promise to link promotions and postings to the quantum of tax recovered, it will be a no-holds barred blood fest between the assessees and the Tax department apprehends the author. The absence of an accountability mechanism to punish the Officer in case the tax demands are held to be untenable means that there is no deterrent to prevent frivolous high-pitched assessments muses the author

On the occasion of the “Foundation Day” of the Tribunal, the author ponders over what can be done to improve the functioning of the Tribunal. Using his vast experience, he makes a check-list of the known problem areas which invariably result in adjournments & delays. The author implores professionals to be proactive in ensuring that speedy justice is delivered to the assessees. The author also gently reminds the Hon’ble Members of the immense power vested in them to do justice to the parties