FACELESS (ASSESSMENT, APPEALS & PENALTIES)

The book is to meet the need to understand the remedies through Appeals, Revision and Review and paradigm shift to Faceless Appeal Scheme, 2020.

It gives an outline of remedies and evolution imbibing the legal mind and experts in the tax field, discussing concept of faceless appeal through automated tools, transmission of pending cases and jurisdiction of the appeals hitherto were a part of and still retained for specified appeals in search and seizure case and international tax transactions.

Various types of orders that are subject matter of review, appeal, revision, rectification ruling including treaty relief, interim and final orders, appeal, rectification, recall on the matters and on their contempt are discussed with the help of cases over the period of time of India’s judiciary and foreign judgments, wherever essential.

The subject of adjudication and appeals, words and phrases, legal terms that come before the authorities are briefly discussed with the help of statutory provisions as well as the cases decided by the Tribunals and the erstwhile forums and courts. Principles of natural justice, the guiding principles adopted by these tribunals, judicial discipline, rules of interpretation and some key points of practice that come up consideration before these tribunals are pointed out to help and guide the practitioners and litigants to imbibe in their pursuits.