F .No.Dir(Hqrs.) /Ch.(DT)/29 /2013

Government of India

Ministry of Finance

Department of Revenue

{ Central Board of Direct Taxes }

Room No.157-B, North Block, New Delhi,

Dated the 6th January,2015.

OFFICE MEMORANDUM

Subject: Instructions regarding observance of Wednesdays as a ‘Public Meeting Day’ for hearing public grievances‑

As a part of Prime Minister’s ‘Good Governance Day’ promise to provide an “open and accountable administration’ it has been decided that all field offices of the Income Tax Department will observe Public Meeting Day ‘ during 10.00 AM to 1.00 PM every Wednesday to listen to and try to resolve the grievances of the members of the public. Heads of local income tax offices will not fix any official meeting on Wednesdays during the hours prescribed for interaction with the public and will ensure that their staff including staff at the reception and security personnel, are suitably instructed to allow the members of the public to meet the officers without prior appointment.

Accordingly, the undersigned has been directed to request all cadre controlling Principal Chief Commissioners /Director Generals of Income Tax to instruct all officers and staff under their cadre control to observe ‘,Public Meeting Day’ during 10.00 AM to 1.00 PM every Wednesday with effect from 7th January, 2015 to listen to and to try and resolve the grievances of the members of the public.

A suitable feedback mechanism shall also be put in place by each cadre controlling Principal Chief Commissioner /Director General of Income Tax for offices under his control to record the number of grievances attended to and solved on every ‘public meeting day’, and to identify the deficiencies with a view to suggesting systemic changes required to avoid recurrence of delays in redressal of grievances.

A report in this regard shall henceforth also be incorporated in their Monthly DO letters submitted to the Zonal Members concerned. It is expected that the above instructions will be adhered to without fail.

This issues with the approval of Chairperson, CBDT.

Dr. B. K. Sinha

CIT(C&S), CBDT

More Under Income Tax

Posted Under

Category : Income Tax (28345)
Type : Notifications (16076) Notifications/Circulars (32599)

0 responses to “​CBDT Declares Wednesday as 'Public Meeting Day – Acche din aa gaye!”

  1. CA. Subhash Chandra Podder says:

    Good ,Good, Good, But who will bell the CAT

  2. Tpr.Devendrappa says:

    I APPRECIATE THE ACTION OF OUR FAVOURITE MODI GOVT. AND MAKE FOLLOWING SUBMISSIONS FOR CONSIDERATION & NECESSARY ACTION OF MINISTRY OF FINANCE, GOVT. OF INDIA IN CONSULTATION WITH MINISTRY OF LAW & JUSTICE.

    WHY TAX PRACTITIONERS LAW REQUIRED FOR INDIA

    (01) Everybody knows that Income-Tax Act is mother act of all taxation laws in India. Because, in all tax appeals/advance rulings definition in Income-Tax Act are referred. Ex:- “Substantial Interest”. Therefore, I am writing this article keeping in mind the Income-Tax Act & equally applicable to all Indian taxation laws. As per Section 288(2) of Income-Tax Act, 1961 eight class of persons are authorized to represent the assesses. Among them only following five class well diversified group of Tax Law Professionals of India are authorized to prepare return on behalf of assesses under Rule 12A of Income-Tax Rules, 1962:-

    (1) Legal Practitioners
    (2) Chartered Accountants
    (3) Cost & Management Accountants
    (4) Company Secretaries
    (5) Reg. Income-Tax Practitioners

    (02) Practice of Income-Tax law involves preparation of return on behalf of assesses and also plead & act before revenue authorities. In view of latest verdict in the case of Bar Council of India Vs A.K.Balaji [SLP(Civil)No(s)17150-17154/2012] Dt.4.7.2012 (SC) & A.K.Balaji Vs Govt. of India (2012) 35 KLR 290 21.02.2012 (Madras HC) it was clearly held by Hon’ble Supreme Court & Madras High Court that Advocates alone are entitled to practice the Profession of Law both in litigious & non-litigious matters, nullifying the effect of Section 33 of Advocates Act. This also confirms to Section 29 of Advocates Act. The verdict of Supreme Court is the declared law of land, binding on all throughout the territory of India under Article 141 of Indian Constitution & contravention liable for action under Article 129 read with Article 142(2) of Indian Constitution. Hence, Advocates alone are entitled to Practice, Plead and Act before the revenue authorities. On date, authorized representative clause in Income-Tax Act has been subject to review of apex court and hence require deletion. Other than Advocates should appear before tax authorities under CPC/Evidence Act, against summons issued U/s 131 of Income-Tax Act. If such appearance clause still retained in Income-Tax Act, situation may arise that order of assessing authority passed against the representation of other than Advocates become in-fructuous, bad in law, null & void. Further, such orders cannot be enforced/appealed. Power of attorney (Vakalatnama) to practice law can only be given to Advocates.

    (03) Latest policy decision of learned officials in Finance Ministry, Govt. of India to expand the definition of “Accountant” to include related professionals in DTC-2013 read with delegated legislation Section 320(2)(iii) is highly appreciated. But, in order to give full effect for the same, it is necessary to involve all knowledgeable persons in the field to improve/enhance compliance & revenue. Therefore, Tax Practitioners Law required for India to enable well diversified group of tax professionals to practice tax law in India. Our Central Govt. should come out with substantial legislation; introduce Tax Practitioners Bill covering all five class of tax law professionals of India. Such Tax Practitioners Bill should be introduced with “Preamble” stating that “Other than Advocates are also practicing tax law in India, in order to protect them & also in the interest of Govt. revenue, this Tax Practitioners Bill has been introduced”. Then such Tax Practitioners Law can not be struck down in view above court verdicts. US Treasury Circular No.230 for regulations governing practice before the Internal Revenue Service of Income-Tax Deptt. in USA & Tax Agent Service Act of Australia are very good examples for consideration of Ministry of Finance, Government of India to have similar Tax Practitioners Law in India also, to generate tax professionals for widening genuine tax base & number of assesses.

    (04) Opinion No.50 Dt.12.03.2013 issued by Committee on the Unauthorized Practice of Law appointed by Supreme Court of New Jersey USA states that “A non-lawyer who holds a power of attorney may not engage in the practice of law”. US Treasury Circular No.230 is the Tax Practitioners Law, regulating all Tax Law Professionals in United States of America. Limited appearance of persons other than Attorney’s/Advocates before Internal Revenue Service of Income-Tax Authorities in USA provided in Clause No.10.3 read with exception Clause No.10.32 of US Treasury Circular No.230. Exception Clause No.10.32 reads as under:-

    “Nothing in the regulations in this part may be construed as authorizing persons not members of the bar to practice law”

    (05) In view of the above facts & court verdicts, it is right time to have unified control & regulation of all players practicing taxation laws in India, Tax Practitioners Law is the need of the hour. In India there are professional bodies passed by the Acts of Parliament, to protect the interest of their members only, but there is no professional body to generate tax professionals to protect the interest of govt. revenue. Among Legal Practitioners, Cost & Management Accountants, Company Secretaries, Chartered Accountants and Income-Tax Practitioners, who wants to practice tax law in India, should mandatorily seek registration under Tax Practitioners Law, whatever their parent body says is immaterial & Tax Practitioners Law should mention the qualifications & experience required to be possessed by all the five class of tax professionals. On date ample tax compliance work is there, but there is no required Tax Professionals to support voluntary compliance in Indian taxation laws. Further, “More persons in the line of tax practice leads to improvement in quantum of compliance & more revenue to the Government”. Tax Practitioners Law in the lines of US Treasury Circular No.230 is well suited to India, required for India to widen genuine tax base of assesses.

  3. MANDEEP SINGH says:

    VERY GOOD STEP

  4. navin says:

    SUCH INITIATIVE WILL MAKE TAX PAYERS MORE COMPLIANT TO TAX LAWS.

  5. anand says:

    A VERY SIMPLE STEP BUT A VERY EFFECTIVE ONE.
    BUT THE PUBLIC MEET TO CONDUCTED IN OPEN SESSION AND NOT IN CLOSED DOOR. THERE SHOULD BE CCTV RECORDINGS AND EFFECTIVE REVIEW MECHANISM.

    OTHERWISE THE EFFECT WILL GO INVAIN.

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