Faceless Assessments, Appeals & Penalties
- Year of Publication: 2021
- Edition: 1st
- ISBN: 978-81-9085-492-9
- No.of Pages: 593
The book is to meet the need to understand the remedies through Appeals, Revision and Review and paradigm shift to Faceless Appeal Scheme, 2020.
It gives an outline of remedies and evolution imbibing the legal mind and experts in the tax field, discussing concept of faceless appeal through automated tools, transmission of pending cases and jurisdiction of the appeals hitherto were a part of and still retained for specified appeals in search and seizure case and international tax transactions.
Various types of orders that are subject matter of review, appeal, revision, rectification ruling including treaty relief, interim and final orders, appeal, rectification, recall on the matters and on their contempt are discussed with the help of cases over the period of time of India’s judiciary and foreign judgments, wherever essential.
The subject of adjudication and appeals, words and phrases, legal terms that come before the authorities are briefly discussed with the help of statutory provisions as well as the cases decided by the Tribunals and the erstwhile forums and courts. Principles of natural justice, the guiding principles adopted by these tribunals, judicial discipline, rules of interpretation and some key points of practice that come up consideration before these tribunals are pointed out to help and guide the practitioners and litigants to imbibe in their pursuits.
R.P. Garg has been specialising over 50 years in corporate and taxation laws with consulting top tax law firms, having experience as a Chartered Accountant, advocate of High Courts and Supreme Court and as a member of Income Tax Appellate Tribunal for a period of over 23 years presiding over and conducting second appeals arising in direct tax laws and finally retired as the Senior Vice President thereof, a penultimate post as it then existed. Academically, he is a commerce graduate, a Fellow member of the Institute of Chartered Accountants of India and has a Master degree in law from Delhi University, India. He is also a senior tax consultant to internationally reputed firms dealing in corporate tax and offshore transaction matters.
R.P. Garg has been a continuous source of contributing papers in seminars and tax journals on International and Indian tax laws. He has been the co-author of books on Indian GAAR, Taxation of Non-residents, International Law, Law of Tax Treaties, Practice and Procedure before ITAT, National Company Law Appellate Tribunal, students series on income tax, Limitation & Arbitration and Gift tax laws.
R.P. Garg has been the Chairman of the Chamber of Tax Consultants, Delhi Chapter for consecutive two years and contributed his experience in spreading knowledge and as Past Chairman thereafter for another two years.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2021
- Edition: 1st
- ISBN: 978-81-9085-492-9
- No.of Pages: 593
The book is to meet the need to understand the remedies through Appeals, Revision and Review and paradigm shift to Faceless Appeal Scheme, 2020.
It gives an outline of remedies and evolution imbibing the legal mind and experts in the tax field, discussing concept of faceless appeal through automated tools, transmission of pending cases and jurisdiction of the appeals hitherto were a part of and still retained for specified appeals in search and seizure case and international tax transactions.
Various types of orders that are subject matter of review, appeal, revision, rectification ruling including treaty relief, interim and final orders, appeal, rectification, recall on the matters and on their contempt are discussed with the help of cases over the period of time of India’s judiciary and foreign judgments, wherever essential.
The subject of adjudication and appeals, words and phrases, legal terms that come before the authorities are briefly discussed with the help of statutory provisions as well as the cases decided by the Tribunals and the erstwhile forums and courts. Principles of natural justice, the guiding principles adopted by these tribunals, judicial discipline, rules of interpretation and some key points of practice that come up consideration before these tribunals are pointed out to help and guide the practitioners and litigants to imbibe in their pursuits.
R.P. Garg has been specialising over 50 years in corporate and taxation laws with consulting top tax law firms, having experience as a Chartered Accountant, advocate of High Courts and Supreme Court and as a member of Income Tax Appellate Tribunal for a period of over 23 years presiding over and conducting second appeals arising in direct tax laws and finally retired as the Senior Vice President thereof, a penultimate post as it then existed. Academically, he is a commerce graduate, a Fellow member of the Institute of Chartered Accountants of India and has a Master degree in law from Delhi University, India. He is also a senior tax consultant to internationally reputed firms dealing in corporate tax and offshore transaction matters.
R.P. Garg has been a continuous source of contributing papers in seminars and tax journals on International and Indian tax laws. He has been the co-author of books on Indian GAAR, Taxation of Non-residents, International Law, Law of Tax Treaties, Practice and Procedure before ITAT, National Company Law Appellate Tribunal, students series on income tax, Limitation & Arbitration and Gift tax laws.
R.P. Garg has been the Chairman of the Chamber of Tax Consultants, Delhi Chapter for consecutive two years and contributed his experience in spreading knowledge and as Past Chairman thereafter for another two years.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
