– 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.
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About the book
This 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.
Table of Contents
Chapter 1 Faceless Assessments
Chapter 2 Faceless Appeals
Chapter 3 Faceless Penalty Scheme
Chapter 4 Faceless ITAT
Chapter 5 Legal Issues under Faceless procedures
Chapter 6 Keys to drafting submissions under Faceless Regime
Chapter 7 Formats to draft submissions
Chapter 8 Alternate Remedies
Chapter 9 Relevance and impact of other laws on faceless proceedings
Chapter 10 Global perspective of tax administration