Description
Bloomsbury Practical Guide to Faceless Assessment and Appeals by Kinjal Bhuta
Highlights
- 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.
Visit https://bit.ly/GuidetoFacelessAssessment for latest updates.
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.