Dr. K. Shivaram, Sr Advocate, has taken strong exception to the move of the CBDT to set up a committee to examine “perverse orders” of the ITAT. He argues that such a move is not justified given that a bulk of the orders of the ITAT are approved by the Higher Courts. He also argues that this move interferes with judicial independence because it may instill fear in the minds of the ITAT Members that deciding matters against the department may attract adverse action against them. The author has advised the department to set its own house in order first and has offered several practical suggestions in that behalf
Tax litigation – Committee of Commissioners of Income tax to examine aspects of tax litigation is a welcome move, however the term of reference being “To examine the cases where ITAT has passed perverse or irregular orders or where the submission of DRs have not been recorded by ITAT to be appropriately taken up with President, ITAT/Ministry of Law”,is highly opposed by the tax professionals across the country – Can a litigant allege the orders of the Quasi judicial Body to be perverse when 80% of orders of the Appellate Tribunal are accepted by the parties and where 81.85 % of the orders of the Appellate Tribunal are upheld by the High Courts.
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