Tax officers to raise only specific queries in scrutiny: Adhia

December 30, 2015

New Delhi, Dec 30: Seeking to eliminate corruption and promote ease of doing business, the revenue department has asked field offices only to raise specific queries in income tax assessment cases picked up for scrutiny.adhia

Issuing comprehensive norms for scrutiny, the Central Board of Direct Taxes (CBDT) said questionnaires on specific issues should be sent to assessees so that there is no waste of man-hour and unnecessary visits to tax department are avoided.

"We are trying to evolve a system where the interface between the assessee and tax officials is minimum. This will also help in eliminating corruption and reducing harassment of of honest tax payers," Revenue Secretary Hasmukh Adhia told PTI.

Under the new dispensation, he said, the focus of the department would be on e-scrutiny and the assessees will not have to queue up before tax offices without knowing what is required from them.

As per the instructions, tax officials should expeditiously complete in a certain number of hearings the case which has been taken up for limited scrutiny.

These initiatives form part of the drive to make the system more transparent and tax payer friendly, Adhia said adding, "I was taken aback to know that tax officials would summon assesses without raising any specific query".

Issuing the instruction, CBDT said that while issuing the first notice, the Assessment Officers (AOs) do not convey to assessees the specific compliance requirement like production of accounts and furnishing of documents.

As per CBDT instructions, tax officials should complete the scrutiny expeditiously wherein the amount involved is less than Rs 5 lakh.

"In cases selected for scrutiny, it should be the endeavour of the AO that the initial notice issued under Section 143(2) of I-T Act accompany a notice...along with the questionnaire containing details of specific document/ information/evidence that are required to be furnished by the taxpayer in connection with scrutiny assessment proceeding in their respective cases," CBDT said.

Nangia & Co Managing Partner Rakesh Nangia said: "This shall deter AOs from asking roving and general questions, causing unnecessary fear in minds of innocent taxpayers."

The CBDT instruction said further that since taxpayers are required to comply with the statutory notice issued by the AO, they remain "clueless" about the information required to be submitted.

Besides, it added, that their "appearance before the AO does not serve any fruitful purpose except recording of their presence. This causes undue hardships to taxpayers and unnecessary wastage of their time".

"Since CASS (Computer Assisted Scrutiny Selection) cycles are proposed to be run well in advance now, sufficient time shall be available with the AO to go through the returns of income which have been selected for scrutiny and identify the issues which require examination," it said.

With the objective of providing better taxpayer services, improving ease of doing business and reducing the burden of compliance on the taxpayer, CBDT has taken a number of decisions in the recent past.

"With a non-adversarial approach on minds of our policymakers, it is time to bid adieu to unnecessary troubles and harassment of taxpayers," Nangia added.

CBDT further said: "The questionnaire in the case of limited scrutiny cases shall remain confined only to the specific reasons/issues for which case has been picked up for scrutiny. Further the scope of enquiry shall be restricted to the limited scrutiny issues."

However, it added, if it comes to the notice of the AO that the potential escapement of income exceeds Rs 5 lakh or Rs 10 lakh in metro cities, the cases could be taken up for 'complete scrutiny', but only with the approval of Principal CIT or the concerned CIT.

In a separate circular, CBDT said that electronic filing of appeals is being made mandatory for those who are required to file their income tax returns electronically.

"The existing Form 35 for filing of first appeal is being substituted by a new Form. The new format for filing of appeals is more structured, objective, systematic, and aligned with the current provisions of the Income-Tax Act," a CBDT statement said.

Electronic filing of appeal will remove human interface, reduce paperwork and decrease the transaction cost for the taxpayer, it said, adding that it would ensure consistent and error free service as validations will be inbuilt resulting in fewer deficient appeals.

Online filing will also facilitate fixation of hearing of appeals electronically.

"With these changes, the burden of compliance on the taxpayers in appellate proceedings will be significantly reduced," CBDT added.

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Agencies
May 25,2020

Lucknow, May 25: Migrant workers who wish to return to their places of work after the lockdown is lifted, may no longer find the going easy now.

Uttar Pradesh Chief Minister Yogi Adityanath has said that his government will lay down stringent conditions for ensuring social security of workers from the state who are hired by other states.

"Other states will also need to seek permission from his government before engaging workers from UP," he said while addressing a webinar on Sunday.

The Chief Minister stated, "If any state wants manpower, the state government will have to guarantee social security and insurance of the workers. Without our permission they will not be able to take our people," he said.

He said all migrant workers who have returned to the state were being registered and their skills were being mapped by the administration. Any state or entity interested in hiring them will need to take care of their social, legal and monetary rights.

Speaking about the challenges his administration had faced during this crisis, the Chief Minister said, "When I talk of Uttar Pradesh, then it is natural to say that it is the state with the highest population. We have faced several challenges during the lockdown. At the beginning, migrant workers and labourers started coming to the state. We deployed 16,000 buses and within 24 hours, they were brought back to their home districts and arrangements were made to screen them."

Yogi Adityanath took a dig at the opposition leaders for the migrant crisis. "During the lockdown, if those who now raise slogans for the poor had honestly cared about workers, then migration could have been stopped. This did not happen. No facilities were given. At several places, electricity connections were cut, so people had to migrate." he said.

Legal experts, meanwhile said that requiring government permission for employing people could face a legal challenge as the Constitution guarantees the freedom of movement and residence and employment of workers.

"Article 19 (1)(D) guarantees freedom to move freely, and 19(1)(e) the freedom to settled in any part of the countryso the need for permission can be legally challenged," said a senior lawyer.

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coastaldigest.com web desk
July 20,2020

Jaipur, Jul 20: In a startling revelation, Rajasthan Congress MLA Giriraj Singh Malinga has claimed that rebel leader Sachin Pilot offered him Rs 35 crore to switch to the BJP but he refused. 

Speaking to the media in Rajasthan capital Jaipur, Malinga, who represents Bari constituency, said he had informed Chief Minister Ashok Gehlot about Pilot’s “offer”.

“I, too, had offers but I refused. I had spoken to Sachin ji, he asked me to switch sides and I refused. This is a wrong thing, I will not do it for money,” Malinga said.

“I said that when we left Bahujan (BSP, in 2008), where one has to give money to get a ticket, whereas in Congress and BJP, that is not the system. I was offered a lot of money. Sachin Pilot had said money is not an issue, you ask what you want and you will get… Rs 35 crore or more, but I said it is wrong,” he added.

Malinga said he had had the conversation with Pilot 2-3 times, first in December during the panchayat delimitation, and later before the Rajya Sabha elections last month.

He added that the BJP had never reached out to him, and neither had he spoken to them. “I have no animosity with Pilot but I am speaking the truth,” he said.

The state plunged into a political crisis after former deputy chief minister Sachin Pilot declared rebellion on 12 July, claiming to have the support of 30 MLAs. By the next day, however, he could not prove the support of more than 18 legislators.

On 14 July, 19 MLAs, including Pilot, were served notices by Speaker C.P. Joshi, who asked them to respond by Friday after a petition filed by the chief whip of Congress sought their disqualification from the state assembly. The party also sacked Pilot and two Rajasthan cabinet ministers from their respective posts the same day.

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Agencies
January 1,2020

New Delhi, Jan 1: On the New Year's eve, the railways announced fare hike across its network effective from January 1, 2020, according to an order issued on Tuesday.

While suburban fares remain unchanged, ordinary non-AC, non-suburban fares were increased by 1 paise per km of journey.

The railways also announced a two paise/km hike in fares of mail/express non-AC trains and four paise/km hike in the fares of AC classes.

The fare hike is also applicable to premium trains such as Shatabdi, Rajdhani and Duronto, according to the order.

In the Delhi-Kolkata Rajdhani, which covers a distance of 1,447 km, the hike at the rate of 4 paise per km will be around Rs 58.

According to the order, there will not be any change in the reservation fee and superfast charge and the hike in fares will not be applicable to tickets already booked.

The last such hike was announced in 2014-2015 when fares of all classes of trains were raised by 14.2 per cent and freight charges by 6.5 per cent. However, since then, the railways introduced the flexi-fare scheme which significantly raised fares on select trains and launched trains like Vande Bharat Express and Tejas Express which have relatively higher fares. Trains with dynamic pricing like Suvidha Express were also introduced.

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