The CBDT has addressed a letter dated 29.04.2013 to the Chief Commissioners of Income-tax (CCITs) in which it has emphasized the need for focused attention for a pro-active approach towards recovery of arrear demand. It is pointed out that some of the demands uploaded are incorrect or non-existent leading to grievances and aberrations. The CCITs have been directed to observe “Demand Management Month” from 25.04.2013 to 24.05.2013 and appoint a Nodal Officer of the rank of JCIT to address the grievances of the tax payers. It is emphasized that the aim should be to crystallize the arrear demand at a realistic level after resolving the grievances in a transparent manner and that the progress must be visible and apparent instead of being ceremonial. The CCITs have been directed to provide information as per the proforma to demonstrate the progress in resolution of assessee’s grievances as well as discrepancies existing in the demand figures.
CBDT Directive Dt. 29.04.13 Reg Demand Recovery Management (120.7 KiB, 2,522 hits)
GOOD approach. Blackstone wrote in his commentaries of British constitution, from the angle of sociological jurisprudence, said.. ‘Those Laws must be obeyed which are accordant with Nature ( in terms of Savigny and Henri Maine, the others are Null and Void in fact, and instead of obeying them they ought to be resisted;Human laws must not permitted to contradict natural law, if a human law commands a thing forbidden by the Nature or Divine Law, we are bound to transgress that human law’.
in that way the income tax Act 1922 was devised and it progressed with basic natural justice principle 1961 Act surfaced.
the circular talks sense that is for example when your sec 143 reads that AO cannot deviate the basic principle that after lapse of 6 or 12 months from the date of filing ROI the issue of Notice by AO claiming anything is Null and Void. when that law is made that becomes an estoppel on the revenue. that way natural law works. that is sociological jurisprudence.
when if that way one works automatically the sociological jurisprudence surfaces; that is you will work comfortably with assesses after all assessees are very cooperative with revenue that means they are willing to pay taxes but not under arbitrary directions;
once realized unnecessary litigation will not surface at all is it not! that is the objective of the said circular i believe!