Bharat Faceless Appeals, Revisions & Judicial Review ( As Amended by the Finance Act 2022 ) by R.P. Garg Edition 2022

Bharat Faceless Appeals, Revisions & Judicial Review ( As Amended by the Finance Act 2022 ) by R.P. Garg Edition 2022

Bharat Faceless Appeals, Revisions & Judicial Review ( As Amended by the Finance Act 2022 ) by R.P. Garg Edition 2022

About Faceless – Assessment, Appeals & Penalties

1.   Faceless Steps Assessment Chart

2.   Faceless Appeals Steps Order Chart

3.   Faceless Penalty Steps Orders Chart

Chapter 1       Introduction
Chapter 2       Tax Proceedings So Far

Chapter 3       Pre Faceless Procedure

Chapter 4       Faceless Assessment

Chapter 5       Faceless Appeals Scheme, 2020
Chapter 6       Faceless Appeals Tribunal

Chapter 7       Faceless Penalty Scheme, 2021

Chapter 8       Risk Management Strategy in Taxation

Chapter 9       Principles of Natural Justice

Chapter 10     Judicial Discipline

Chapter 11     Rules of interpretations

Appendix 1    Taxpayers’ Charter Sensitising on Faceless Assessment Scheme

Appendix 2    E-Portal for Filing Complaints

Appendix 3A Faceless Assessment Scheme, 2019

Appendix 3B  General Directions for Giving effect to Faceless Assessment Scheme, 2019

Appendix 4    Faceless – Other proceedings
Appendix 5    Faceless Appeal Scheme, 2020
Appendix 6    Directions under Faceless Appeal Scheme, 2020

Appendix 7    Order on Jurisdiction
Appendix 8    Setting up of NFAC

Appendix 9    Setting up of RFACs

Appendix 10  SOP Personal Hearing
Appendix 11  SOP: AU, VU, TU, RU
Appendix 12  SOP Assessment Units

Appendix 13  SOP for Verification unit

Appendix 14  SOP for Review Unit

Appendix 15  SOP for Technical unit

Appendix 16  Faceless Penalty Scheme, 2021
Appendix 17  Faceless Penalty Scheme, 2021 Order

Appendix 18  Order for Assignment and Disposal of Penalty Cases

Appendix 19  Penalty levy Procedure
Appendix 20  Instruction No. 08/2011, dated 11-8-2011

Appendix 21  Authorisation of PCIT/Addl. Commissioners

Appendix 22  Prescribed Income-tax Authority u/s 142(1)