Instruction No. 8 of 2011 contains timelines for filing appeals before the ITAT and giving effect to the order of CIT(A). Even while the Department seeks to implement a non-adversarial regime, grievances are being received on account of delays in giving effect to the orders of CIT(A).
With regard to the said notice for strike, attention is invited to the instructions issued by the DoPT, which prohibit the Government Servants from participating in any form of strike including mass .casual leave, go-slow etc. or any action that abet any form of strike in violation of Rule 7 of the Fundamental Rules. Pay & Allowances is not admissible to an employee for his absence from duty without any authority.
Delhi High Court in case of Additional Commissioner of Customs vs Shri Ram Niwas Verma [W.P. (C) No. 7363/2014 & CM 17221/2014] vide its order dated 25th August 2015, holding that Settlement Commission has no jurisdiction to decide cases in relation to smuggling of the goods specified under Section 123 of Customs Act, 1962. A copy of the said order dated 25.08.2015 is attached for ready reference.
Government of India has taken-up a number of initiatives for promoting Ease of Doing business. One of the ways make cargo clearance easier is to reduce the use of paper and to introduce electronic messaging and paperless processing.
No.1/20/2014 -MC/288 With reference to the above mentioned subject, it is stated that the Public Accounts Committee (16th Lok Sabha) have recommended vide Para No.16 of Report No, 20 that Ministry expedite the implementation of their Standing Audit Cammittee (SAC) recommendation to have action initiated against officers responsible for serious lapses in furnishing remedial/corrective ATNs on Audit paras. The Committee, further reiterating its earlier recommendation, desire that a system of fixing responsibility for serious lapses be put in place by all Ministries.
A senior ITO with seniority of not less than 03 years should be posted as TRO with a minimum tenure of two years, extendable to three years. Similar tenure should be given to officials in TRO’s office. Officers/Officials with unsavory past and dubious reputation should not be posted for recovery work.
2nd Cycle of program for Computer Aided Scrutiny Selection of Cases (CASS) for the current year has been finalized. The selected cases are now visible to the Assessing Officers. Assessing Officers are requested to ensure that all the notices issued under section 143(2) should be served to the assessees on or before 30.09.2015.
It is painful to note that in spite of various monitoring mechanisms in existence, such occurrence could not be avoided. The matter has been viewed seriously and all the adjudicating authorities are directed to pass adjudication orders within time limits as prescribed, so that the above said instance is not repeated in future.
Instruction No 11/2015 Clarifications have been sought from the Board as to which authority will function as Transfer Pricing Officer (‘TPO’) for the purposes of determining Arms Length Price (‘ALP’) in respect of Specified Domestic Transactions (‘SDTs’) as per the provisions of section 92CA of the Income-tax Act, 1961(‘Act’).
CBDT stated that in view of the very large number of Dossier cases (about 1,55,000) requiring periodic reporting and review by various Income Tax Authorities and the fact that the monetary threshold for classification of a case of outstanding demand as a Dossier case has not been revised in last about 30 years
