Practical Guide to Faceless Assessment and Appeals (1st Edition)
- Year of Publication: 2021
- Edition: 1st
- ISBN: 978-93-54357-00-8
- No.of Pages: 501
Highlights
- Latest Standard Operating Procedures, circulars and notifications updated till October 2021.
- Faceless Assessment, Appeal & Penalty procedures covered in FAQs format.
- Faceless ITAT and E-filing of ITAT appeals.
- Practical Issues with tips and solutions.
- Legal Issues covering majority case laws on Faceless assessments and appeals.
- Sample formats of grounds of appeal, statement of facts, affidavit, condonation etc.
- Keys to drafting and specimens of legal submissions.
About the Book
The book is a handy guide providing practical guidance on the recently introduced faceless assessment and appeal procedures. The book covers technical and procedural aspects of Faceless Assessments, Faceless Appeals, Faceless Penalties and Faceless ITAT. The book analyses the provisions minutely and presents in a simplified formats with FAQs, comparative tables and char ts. The step-by-step guide of procedures would be appreciated both by practitioners and laymen. The schemes being fairly new, have several teething issues in functioning of assessment and appeals, and therefore, the author has attempted to decode most common issues and give some probable suggestions to combat the same.
There are some legal grey areas, amidst the faceless assessment and appeal schemes being constitutionally challenged in courts of law, such issues have been discussed at length. With the advent of digital convergence between different government departments, there is an added responsibility on professionals to be more cautious in submitting and drafting of submissions. The author digs deep into relevance of drafting submissions and interplay of income tax proceedings with other allied laws. This book strikes a perfect combination of legislation and practical nuances on this piloting topic. It is a recommended read for ever y professional, practitioner, academician and students of law and accountancy.
Kinjal Bhuta is a Chartered Accountant and Law graduate by qualification with more than 10 years experience in corporate and international taxation. She advises and represents corporates and high networth individuals on various tax matters including tax structuring, transfer pricing and compliance related matters.
She has authored several articles for tax journals and online publications and written a monograph on 'Presumptive Taxation u/s. 44AD, 44ADA and 44AE' for Bombay Chartered Accountants Society (BCAS).
An avid speaker, she has addressed various seminars across India held by ICAI and other bodies of professional importance. She is a faculty on Income Tax for Post Qualification Certificate Course on 'Preparation of appeals, Drafting of deeds and documents, and Representation before Appellate authorities and Statutory Bodies' hosted by ICAI.
She currently serves as a Managing Committee Member of BCAS and is also a core member, Taxation committee and Convenor, Seminar, Membership Development and Public Relations committee, of BCAS.
Kinjal is a co-editor of the BCAS Referencer - A 60 year-old, flagship publication encompassing Income Tax and other laws and contributor to annual budget publications.
Bloomsbury Professional India brings out quality content on tax, accounting and law for professionals in India. Bloomsbury Professional is part of Bloomsbury, a UK based company with offices in London, Oxford, New York, Sydney and New Delhi. The New Delhi based office of the publisher, have over the past few years of operations in India, brought out several market leading books and aims to be the first choice of professionals.
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- Year of Publication: 2021
- Edition: 1st
- ISBN: 978-93-54357-00-8
- No.of Pages: 501
Highlights
- Latest Standard Operating Procedures, circulars and notifications updated till October 2021.
- Faceless Assessment, Appeal & Penalty procedures covered in FAQs format.
- Faceless ITAT and E-filing of ITAT appeals.
- Practical Issues with tips and solutions.
- Legal Issues covering majority case laws on Faceless assessments and appeals.
- Sample formats of grounds of appeal, statement of facts, affidavit, condonation etc.
- Keys to drafting and specimens of legal submissions.
About the Book
The book is a handy guide providing practical guidance on the recently introduced faceless assessment and appeal procedures. The book covers technical and procedural aspects of Faceless Assessments, Faceless Appeals, Faceless Penalties and Faceless ITAT. The book analyses the provisions minutely and presents in a simplified formats with FAQs, comparative tables and char ts. The step-by-step guide of procedures would be appreciated both by practitioners and laymen. The schemes being fairly new, have several teething issues in functioning of assessment and appeals, and therefore, the author has attempted to decode most common issues and give some probable suggestions to combat the same.
There are some legal grey areas, amidst the faceless assessment and appeal schemes being constitutionally challenged in courts of law, such issues have been discussed at length. With the advent of digital convergence between different government departments, there is an added responsibility on professionals to be more cautious in submitting and drafting of submissions. The author digs deep into relevance of drafting submissions and interplay of income tax proceedings with other allied laws. This book strikes a perfect combination of legislation and practical nuances on this piloting topic. It is a recommended read for ever y professional, practitioner, academician and students of law and accountancy.
Kinjal Bhuta is a Chartered Accountant and Law graduate by qualification with more than 10 years experience in corporate and international taxation. She advises and represents corporates and high networth individuals on various tax matters including tax structuring, transfer pricing and compliance related matters.
She has authored several articles for tax journals and online publications and written a monograph on 'Presumptive Taxation u/s. 44AD, 44ADA and 44AE' for Bombay Chartered Accountants Society (BCAS).
An avid speaker, she has addressed various seminars across India held by ICAI and other bodies of professional importance. She is a faculty on Income Tax for Post Qualification Certificate Course on 'Preparation of appeals, Drafting of deeds and documents, and Representation before Appellate authorities and Statutory Bodies' hosted by ICAI.
She currently serves as a Managing Committee Member of BCAS and is also a core member, Taxation committee and Convenor, Seminar, Membership Development and Public Relations committee, of BCAS.
Kinjal is a co-editor of the BCAS Referencer - A 60 year-old, flagship publication encompassing Income Tax and other laws and contributor to annual budget publications.
Bloomsbury Professional India brings out quality content on tax, accounting and law for professionals in India. Bloomsbury Professional is part of Bloomsbury, a UK based company with offices in London, Oxford, New York, Sydney and New Delhi. The New Delhi based office of the publisher, have over the past few years of operations in India, brought out several market leading books and aims to be the first choice of professionals.
