Recent posts

#1

Discussion / Why TP matters are in a design...

Last post by Ashish kumar - May 13, 2025, 10:13:09 AM

It is observed that Transfer pricing matters are put in separate Benches, at big stations like Delhi and Mumbai it is perfect. However at small stations like Bangalore why there is a separate Bench, and that too not functions many times. Why only one type of members sit is such benches. Why not all the members would sit turn by turn. These inherent corrupt questions are to be made from the respective Vice presidents who have made a separate Bench for TP cases. It is clear cut case of corruption, my words may be harsh but that is a fact, for example at Bangalore station only one type of members are sitting in TP benches why others not been given opportunity to learn TP. When erstwhile VP era was there at Bangalore, TP matters were scattered all over the benches, now one bench is made exclusively and only one type of pair will sit in that bench, this is not justice with other members. Mr President Sir learn some strictness from the then Late Vimal Gandhi jee, who had guts to transfer the non working members in a ziff       

#2

Discussion / Facilities to new appointees (...

Last post by Ashish kumar - May 13, 2025, 10:05:55 AM

It is only for the name sake that the new members have rank equivalent to the post of secretary, at ground they don't have any facility for example they don't have any facility of having vehicle on Sunday, despite the fact that they are allowed to use the vehicle for personal purposes. They don't have any helping hand at home, which every govt servant, equivalent to the rank of secretary is having. Similarly so many facilities are not provided to the Members of the ITAT. Still they are working hard, everyone knows the reasons for this type of sacrifice, at some stations they don't have even vehicles for commuting, but still they are working and not quitting the job. At some stations they have vehicles but the vendors and their Driver are so ruthless that they don't follow the terms of the contract i.e. the availability of vehicle for 24 Hrs. Drivers after dropping these laborious members at around 6.30Pm evening run away with the vehicle, violating the mandatory terms of the contracts, no action by the corresponding vice presidents against such vendors, for the reasons best known to them. Why vigilance action should not be taken against the station head if the vendor is not following the terms of the Contract. Mr President Retired justice sahib take strict action against such vice presidents of the ITAT who are insulting Govt of India and not following the terms of contract, otherwise one day you will be in big problem, when law minister will put a note in this regard. Jai Hind     

#3

Discussion / Re: validity of notices u/s 1...

Last post by Ashish kumar - May 13, 2025, 09:50:26 AM

Your interpretation is perfect. I fully agree with you

#4

Discussion / Re: validity of notices u/s 1...

Last post by satyanveshi - October 04, 2023, 09:20:32 AM

Though I have posted this query nearly one year back, it didnot attract any attention from the stake holders... Recently, I found a decision of Telangana high court  in the case of kankanala Ravindra reddy on the same issue.. The notices issued by JAOs without following the procedure of faceless manner are found to be knocked down by the honourable high court... Other than, Telangana high court any other high court has given decision on similar lines or different lines...

#5

Discussion / Re: validity of notices u/s 1...

Last post by satyanveshi - October 04, 2023, 09:15:05 AM

Though I have posted this query nearly one year back, it didnot attract any attention from the stake holders... Recently, I found a decision of Telangana high court decision in the case of kankanala Ravindra reddy on the same... The notices issued by JAOs without following faceless manner are found to be knocked down by the honourable high court... Other than, Telangana high court any high court has given decision on similar lines or different lines...

#6

Discussion / Double standard of orders of M...

Last post by Ashish kumar - July 11, 2022, 05:57:57 PM

Recently I met one CBI officer & informed him about some members( CESAT), who are taking double views on same issue, he said a PE can be registered against such members without any approval of Home. He clarified that members of the Tribunal are not judges they are presiding officers and as per the Prevention of corruption act provisions if there is an apparent corruption then PE can be registered without any approval of Home and then if they failed to justify their action in PE FIR can be registered against them. He asked me example double yard stick, I quoted that some where the members have held that violation of principle of natural justice amounts to quashing of proceedings and somewhere they throw back the bowl in the coat of lower authorities. He suggested me to collect such orders from the web portals and asked me to make a note of such orders, then he assures me that CBI action would be taken against them definitely. I am collecting some orders from the net and then hand over these orders to the intelligence agencies. I asked him whether same procedure will be followed in respect of member of all tribunal he said yes 

#7

Discussion / validity of notices u/s 148

Last post by satyanveshi - April 07, 2022, 10:11:37 AM

The above notification clearly says the notice u/s 148 should be issued in the faceless manner through automated allocation. But the notices were found to be issued by AOs without being followed the procedure of automated allocation. Under these circumstances whether the said notice issued by normal AOs without following the procedure of automatic allocation and without following faceless procedure are valid in law.

It is observed that incometax department is issuing notices u/s 148 without following the prescribed procedure u/s 149 especially for the period more than 3 years but less than 10 years  which reads as per enclosure.
which means the AO should have in his possession the books of accounts or documents or evidence but it is observed that basing on the information flagged by risk management strategy the department started issuing notices but they don't have books of accounts of documents or evidence in their possession.  Whether anybody challenged the notices on this ground.

#8

Discussion / validity of notices u/s 148A

Last post by satyanveshi - April 07, 2022, 07:06:38 AM

It is observed that public are receiving large number of notices issued u/s 148A of the IT act asking clarifications on various financial transactions entered into by the assessees before the department issuing the reopening notices u/s 148. In this connection, it is observed it is observed that the new section 148A which has come into existence with effect from 01.04.2021 and this section was governed by sec.151A. Further, the new section ie section 151A  is not activated till a notification is issued on 29.03.2022. Since, sec 151A is not activated till 29.03.2022 automatically the new section 148A is also not activated till 151A was activated ie. till 29.03.3022. Since the new section u/s 148A is dormant till 29.03.2022, whether the department can issue notices under a dormant section which was not activated till a notification is issued on 29.03.2022. accordingly, the notices issued u/s 148A before 29.03.3022 are valid in the eyes of law.

secondly, on 29.03.2022, a notification is issued u/s 151A which is enclosed ...




The above notification clearly says the notice u/s 148 should be issued in the faceless manner through automated allocation. But the notices were found to be issued by AOs without being followed the procedure of automated allocation. Under these circumstances whether the said notice issued by normal AOs without following the procedure of automatic allocation and without following faceless procedure are valid in law.

#9

Discussion / Re: Ajay Gandhi Judgment of Ap...

Last post by oliver07 - December 29, 2021, 03:08:08 PM

The President, ITAT shall problem orders concerning posting and switch of the contributors after approval of the Ministry indicating therein that they've been issued after approval of the equipped authority. Reproduction of all such orders shall always be advocated the Ministry. The President of India is similarly thrilled to determine that the Ministry might also problem orders of posting and transfers of Members while taking into consideration necessary

#10

Discussion / Re: Hearing of matters beyond ...

Last post by iamsteve0m - December 26, 2021, 01:01:56 AM

If you are facing sickness, you are entitled not to be automatically dismissed. ... they are unwell at least 30 minutes before they are due to start work,