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Tax Practice may appear, from a distance, to be lucrative and effortless whereas it is not so primarily on account of the cumulative effect
Drafting is an art and not a mere skill and that every artist has his/her own way of doing it. Every Tax Professional/Practitioner must know the art of drafting.
Reading of a judgment is an art, no doubt about this. Since we all are in the profession for decades and appearing before the various forums including the assessing authorities. But, the purpose of placing a judgment given by a court has not been properly met with.
Show Cause Notice is the first stage of litigation under any fiscal laws. While venturing to draft a reply to the show cause notice, three components should bear in mind which is Analysis of Show Cause Notice;Evidence or information and Grounds to issue Show Cause Notice; and Identifying the missing points in the Show Cause Notice.
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