ITAT suggests creation of Tax Advisory Cell & Tax Compliance Scheme

Smt. Asha Gandhi Vs The ITO (ITAT Chandigarh)

Conclusion: Tribunal urged State to remove violations of tax laws by new assessees such as part time enterprising housewives, illiterate, semi-skilled men/women or teenagers by highlighting the concepts of agents of economic change; creation of Tax Advisory Cell; and coming out with Policy/Tax Compliance Scheme for the new businesses so as to address their past lack of compliance.

Held: Assessee was carrying on the business of Boutique dur

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