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ISSN Number:
2582-8568
Journal DOI No:
03.2021-11278686
Title:
Budgetary Proposal – Power of JCIT to Decide Appeal
Authors:
Cite this Article:
,
Budgetary Proposal – Power of JCIT to Decide Appeal, International Research Journal of Humanities and Interdisciplinary Studies (www.irjhis.com), ISSN : 2582-8568, Volume: 4, Issue: 4, Year: April 2023, Page No : 43-48,
Available at : http://irjhis.com/paper/IRJHIS2304008.pdf
Abstract:
The budget 2023, envisages a proposal to grant power of adjudicating an appeal, to the Office of Joint Commissioner /Additional Commissioner of Income Tax, in respect of appeals meeting a certain criterion. This despite the fact that the office JCIT has been not to be exercising the power of direction already available to them in section 144A – an important power to be exercised at assessment stage. The power of adjudication, it is argued, may not serve the desired purpose.
Keywords:
Power of adjudication of an appeal, Office of JCIT/Ad CIT, section 144A direction, faceless jurisdiction.
Publication Details:
Published Paper ID: IRJHIS2304008
Registration ID: 21050
Published In: Volume: 4, Issue: 4, Year: April 2023
Page No: 43-48
ISSN Number: 2582-8568
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