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 during the year under consideration. Basically, she was having her own setup of sewing machines in her home and ha...