Page 50 - Arthyog_FilBook_05 05 2024 (1)
P. 50

INCOME-TAX APPELLATE TRIBUNAL





                                                                                                 Dr. K. Shivaram
                                                                                                          + "
                                                                                                         &   7

                Income-tax Appellate Tribunal (ITAT) – Appointment of the Honourable Members of the ITAT on a
                tenure basis of four years and proposed Faceless hearing before the ITAT  will destroy the fabric
                and independence of the institution- Tax Bar Associations across the country have to join together
                and make a Representation to the consideration of the Honourable Prime Minster of India to bring
                the status of the appointment of Honourable Members of the ITAT  as it existed before 2017.


                     (   !   ;  / +&&                  '( + *    1      1                              =,
                  !&          #-        .  /                               .     ?                   .
                ( +                                                     !                     !     .
                                    E    .             .                .     ( +         !       .  &&    !     .
                8  C    ! !      .     ( +


                (                1        ( +  1                            .     8            !     1   1
                 &&       1   .   ?"                       % @  %   1          &&          ! !      .     ( +
                8 1 "    1          !     .     %                  !            1
                  %         1     D    .  ! <        =,    ,$  !          &        .      &&    !     . ! !
                &  !                   !   .             !               !     %  1             R$                 .
                   1                R=                     !     %   .     8  C              1   R,        (
                   .                 !                =$$R           8          0 1          8           1 @
                        1      . "    .          %      %    !    .     ! !        R,


                7        ( +    !&             "                   ;   R '=,      *                            #   '  $
                      * A  !                          =$$ ',$       *             !                    =$ R  ' ,       *
                                         %       %                         &&             .         %  .     ( +
                    8          B     0 1                8   4         ' 0                   3  #          *

                )            ' =    +!   !         *                 U
                O (   "  %       / !&    .     (   ! ;  / +&&                 7    "  @        ! !      1    "
                           ! !                      .         %  /   !    1         "         &  &   1     "  %
                  .        (   ! ;  / +&&                  "       !        "   &            &      &   .  !
                    (   ! ;  / +&&                                                         / !&         1   1
                           . &  &                                ?       (                      ! ;  / +&&
                        C                            .     1           8 %  )                &  !  )
                :        .       1         F        %             &       ?       P
                (Source Members conference  -29-10- 1977 )  (Fine Balance   2017, P. 431)
                +      %    .                1                  %         !              &         .   &&    !      .
                8          ! !      .     ( +               =$   V


                (           =$                  . <                           #   .     +                           &
                 .   !                                        % "   .       %    1          %    .  !        &&      %


                                                              y
                                                              y
                                                            th
                                                               og
                                                              y
                                                               og
                                                         Ar
                                                         Ar
                                                         Ar
                                                            th
                                                            th
                                                         Arthyogog    44
                                                         Illuminating Tax Horizons
                                                         Illuminating Tax Horizons
                                                         Illuminating Tax Horizons
                                                         Illuminating Tax Horizons
   45   46   47   48   49   50   51   52   53   54   55