The petitioner before this Court is a differently abled person, being visually impaired. She is pursuing Chartered Accountancy Course under the aegis of respondent no.1 – The Institute of Chartered Accountants of India (hereinafter referred to as ‘ICAI’).
Registration of FIR is mandatory under Section 154 of the Code, if the information discloses commission of a cognizable offence and no preliminary inquiry is permissible in such a situation.
As per the records of Centralized Processing Cell (TDS), the TDS Statements have been filed by many deductors for different quarters. However, many of them have not yet registered on TRACES (https://www.tdscpc.gov.in).
Services provided in relation to serving of food or beverages by a canteen having the facility of air-conditioning or central air-heating at any time during the year maintained in a factory covered under the Factories Act, 1948 will be exempt from levy of service tax.
CBDT has provided Tax Audit Data to ICAI based on the returns e-filed during the financial year 2010-11. This has been published in one of the leading Private Website for CAs on 16th day of November 2011.
As per verbal talk with the CA Swadesh Gupta, a counter affidavit was filed by CBDT in high court stating that there were no service validation error, so we require evidence to prove that there were service validation errors in ITR and Tax Audit Report Filing.
The Chartered Accountant has not only the duty to defend the case of litigant to the best of his ability, but equally has duty to maintain dignity and decorum of the courts. He has to assist the Bench as per law in arriving at the just decision in the matter.
An argument raised by counsel for the revenue that the matter be remitted to enable the Assessing Officer to verify receipts recorded in account books for the financial year 2005-06, cannot be accepted as the matter has been considered in great detail. The Commissioner of Income Tax (Appeals) has only after appraising the account books and referring to each receipt and TDS certificate, set out facts in a tabulated form and only after satisfying himself as to the bonafides of the assessee’s plea held that there was no fault on the part of the assessee.
Chartered Accountants should educate there students about the violation of Information Technology Act at the start of articleship, so that their students do not try to hack or login into accounts of persons they are not authorise to.
– We were unaware that the law required anyone to give an explanation for having tea, whether in the morning, noon or night. One might take tea in a variety of ways, not all of them always elegant or delicate, some of them perhaps even noisy.
