14 points to answer .
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
08 July 2011
Sir requesting to answer the query every much egear to know sir pls answer the question sir pls
Income Tax Query:
1) What do u mean by machinery provision?
2) What do u mean by charging section?
3) Section 14A of the Income Tax Act, 1961 was inserted in the year 2001 with the retrospective effect from April 1st , 1962 Right . But sir If my assessment are over for Eg: A.Y. 1998 – 1999 & I have received the assessment order than again the assessment will be done?
4) Sir is there any difference between A.O. & I.T.O?
5) Sir if we want to appeal than order is ITO ___ CIT (Appeal) ___ ITAT ___ HC _____ & the last SC. Right Sir.
But sir than what is the use of ASCIT ____ CCIT ____CIT ____ JCIT? What re the powers they have which case they can handle.
6) Chronological Order of ITO, A.O., CIT, CIT (Appeal), CCIT, ASCIT, JCIT & many more if.
7) Sir we know that if ITO does not behave properly don’t do the work in a proper manner we can complaint to A.O. But sir if the CIT or CIT (Appeal) does do work properly they we can complaint to whom.
8) If the ASCIT ____ CCIT ____CIT ____ JCIT does not work properly than whom to complaint. In short if CIT (appeal) doesn’t work properly than whom to complaint, If CCIT does not work properly than whom to complaint. If JCIT does not work properly than whom to complaint.
9) Asstt. CIT is proper or ASCIT is proper Abbreviation.
10) I was reading the case law CIT v. Walfort Share & Stock Brokers (P.) Ltd. [2010] 192 Taxman 211 (SC). But sir whom it is mentioned CIT v. They should mentioned HC v. Walfort Share & Stock Brokers (P.) Ltd. [2010] 192 Taxman 211 (SC). Because after the HC judgment the aggrieved party can appeal to SC Right. If the party is aggrieved by the CIT order than he will appeal to ITAT not directed to the SC. So why the case law says CIT v. Walfort Share & Stock Brokers (P.) Ltd. [2010] 192 Taxman 211 (SC)
11) Restoration petition & Miscellaneous petition is also filed under ITAT so what is the meaning of it?
12) Grounds Of Appeal & Memorandum Of Appeal. Also this 2 things we have to file in SC also & HC also or till CIT (appeal) & Tribunal Only.
13) Sir under ITAT Rules there is no clarification about the Bench which we see in practical. Sir why some Bench are named as A,B,C,D,E & so on till K. What is the benefit or difference in the bench named.
14) Also how to know that which bench will decide the case or in which bench a,b,c,d, so on it will go is there any rule sir.
Sir with due respect as the Act & Rules has not mentioned the any answer on the above mentioned query so i am here to ask the question so sir it is a kind request to answer the question.
Also any case law which will make me more understand on the above mentioned than pls put forward. Opinion are welocmed.
Any Apex court guidelines than post it here.
Thanks In Advance.
Income Tax Query:
1) What do u mean by machinery provision?
2) What do u mean by charging section?
3) Section 14A of the Income Tax Act, 1961 was inserted in the year 2001 with the retrospective effect from April 1st , 1962 Right . But sir If my assessment are over for Eg: A.Y. 1998 – 1999 & I have received the assessment order than again the assessment will be done?
4) Sir is there any difference between A.O. & I.T.O?
5) Sir if we want to appeal than order is ITO ___ CIT (Appeal) ___ ITAT ___ HC _____ & the last SC. Right Sir.
But sir than what is the use of ASCIT ____ CCIT ____CIT ____ JCIT? What re the powers they have which case they can handle.
6) Chronological Order of ITO, A.O., CIT, CIT (Appeal), CCIT, ASCIT, JCIT & many more if.
7) Sir we know that if ITO does not behave properly don’t do the work in a proper manner we can complaint to A.O. But sir if the CIT or CIT (Appeal) does do work properly they we can complaint to whom.
8) If the ASCIT ____ CCIT ____CIT ____ JCIT does not work properly than whom to complaint. In short if CIT (appeal) doesn’t work properly than whom to complaint, If CCIT does not work properly than whom to complaint. If JCIT does not work properly than whom to complaint.
9) Asstt. CIT is proper or ASCIT is proper Abbreviation.
10) I was reading the case law CIT v. Walfort Share & Stock Brokers (P.) Ltd. [2010] 192 Taxman 211 (SC). But sir whom it is mentioned CIT v. They should mentioned HC v. Walfort Share & Stock Brokers (P.) Ltd. [2010] 192 Taxman 211 (SC). Because after the HC judgment the aggrieved party can appeal to SC Right. If the party is aggrieved by the CIT order than he will appeal to ITAT not directed to the SC. So why the case law says CIT v. Walfort Share & Stock Brokers (P.) Ltd. [2010] 192 Taxman 211 (SC)
11) Restoration petition & Miscellaneous petition is also filed under ITAT so what is the meaning of it?
12) Grounds Of Appeal & Memorandum Of Appeal. Also this 2 things we have to file in SC also & HC also or till CIT (appeal) & Tribunal Only.
13) Sir under ITAT Rules there is no clarification about the Bench which we see in practical. Sir why some Bench are named as A,B,C,D,E & so on till K. What is the benefit or difference in the bench named.
14) Also how to know that which bench will decide the case or in which bench a,b,c,d, so on it will go is there any rule sir.
Sir with due respect as the Act & Rules has not mentioned the any answer on the above mentioned query so i am here to ask the question so sir it is a kind request to answer the question.
Also any case law which will make me more understand on the above mentioned than pls put forward. Opinion are welocmed.
Any Apex court guidelines than post it here.
Thanks In Advance.
08 July 2011
Put 14 separate question many of the experts will reply
Querist : Anonymous
Querist :
Anonymous
(Querist)
08 July 2011
Ok Sir but with respect u answer some questions sir. PLEASE.
14 July 2024
Certainly! Your query covers a wide range of topics related to income tax law, procedures, and judicial processes. I'll address each question comprehensively:
### 1) What do you mean by machinery provision?
- **Machinery provision** typically refers to the detailed rules, procedures, or mechanisms specified in tax laws (such as the Income Tax Act) that govern the computation, assessment, and administration of taxes. These provisions outline the steps, methodologies, and formulas to be followed in determining taxable income, deductions, exemptions, etc.
### 2) What do you mean by charging section?
- A **charging section** in tax law is the section that imposes a tax or levy on a specific income, transaction, or event. It provides the statutory authority for the levy of tax and specifies the conditions under which the tax liability arises. For example, Section 4 of the Income Tax Act, 1961 is the charging section for income tax, stating that income tax shall be charged for any assessment year at the rates specified for that year.
### 3) Section 14A of the Income Tax Act, 1961 was inserted in the year 2001 with the retrospective effect from April 1st, 1962. But if my assessments are over for A.Y. 1998 – 1999 and I have received the assessment order, will the assessment be done again?
- No, once an assessment for a particular assessment year (A.Y.) is completed and an assessment order has been issued, it generally concludes the assessment proceedings for that year. Section 14A, which deals with disallowance of expenditure incurred in relation to income not includible in total income, applies prospectively from the date of its insertion. Retrospective insertion does not reopen assessments that have already been concluded unless there are specific provisions allowing reassessment or reopening under limited circumstances.
### 4) Is there any difference between A.O. & I.T.O?
- **A.O. (Assessing Officer)** and **I.T.O. (Income Tax Officer)** are both officers under the Income Tax Department, but they have different roles:
- **Assessing Officer (A.O.)**: Responsible for assessing the total income of the taxpayer and determining the tax liability for a particular assessment year.
- **Income Tax Officer (I.T.O.)**: Generally responsible for the day-to-day administration and enforcement of income tax laws, including processing of returns, assessment, and collection of taxes.
### 5) If we want to appeal, the order is ITO → CIT (Appeal) → ITAT → HC → SC. Right. What is the use of ASCIT, CCIT, CIT, JCIT? What powers do they have and which cases can they handle?
- **ASCIT (Additional Commissioner of Income Tax)**, **CCIT (Chief Commissioner of Income Tax)**, **CIT (Commissioner of Income Tax)**, and **JCIT (Joint Commissioner of Income Tax)** are higher authorities within the Income Tax Department with various administrative and quasi-judicial powers. They handle matters such as assessment, appeals, and enforcement of tax laws.
- Their roles include supervising assessments done by ITOs, resolving disputes, and exercising powers delegated under the Income Tax Act, such as initiating reassessment proceedings, granting exemptions, etc.
### 6) Chronological Order of ITO, A.O., CIT, CIT (Appeal), CCIT, ASCIT, JCIT, etc.
- **ITO (Income Tax Officer)** → **A.O. (Assessing Officer)** → **JCIT (Joint Commissioner of Income Tax)** → **CIT (Commissioner of Income Tax)** → **ASCIT (Additional Commissioner of Income Tax)** → **CCIT (Chief Commissioner of Income Tax)**.
- This sequence generally reflects the hierarchy and authority levels within the Income Tax Department.
### 7) If an ITO does not behave properly or does not perform work properly, we can complain to the A.O. But if the CIT or CIT (Appeal) does not work properly, to whom can we complain?
- Grievances related to the conduct or performance of CIT (Appeal) or CIT can be addressed to higher authorities such as JCIT, ASCIT, or CCIT within the Income Tax Department. Alternatively, formal complaints can be filed with the Central Board of Direct Taxes (CBDT) or through the designated grievance redressal mechanisms provided by the department.
### 8) If ASCIT, CCIT, CIT (Appeal), or JCIT does not work properly, whom can we complain to?
- Similar to the previous point, complaints against ASCIT, CCIT, CIT (Appeal), or JCIT can be escalated to higher authorities within the Income Tax Department, including the CBDT or through formal grievance redressal channels.
### 9) Is Asstt. CIT or ASCIT the proper abbreviation?
- **Asstt. CIT (Assistant Commissioner of Income Tax)** and **ASCIT (Additional Commissioner of Income Tax)** are both correct abbreviations, representing different ranks and roles within the Income Tax Department.
### 10) In the case law CIT v. Walfort Share & Stock Brokers (P.) Ltd. [2010] 192 Taxman 211 (SC), why is it mentioned as CIT v. and not HC v. since the HC judgment allows the aggrieved party to appeal to the SC?
- The case law citation typically mentions the parties involved in the appeal process before the courts. In this case, "CIT v. Walfort Share & Stock Brokers (P.) Ltd." indicates that the appeal was filed by the Commissioner of Income Tax against Walfort Share & Stock Brokers. It does not imply that the case originated directly from the High Court (HC). The reference to SC in the citation signifies that the Supreme Court heard the appeal from the decision of either the High Court or another appellate authority.
### 11) What is the meaning of Restoration petition & Miscellaneous petition filed under ITAT?
- **Restoration petition**: Filed to request the ITAT (Income Tax Appellate Tribunal) to restore a dismissed appeal or application back on its list for further hearing.
- **Miscellaneous petition**: Filed for various other purposes such as seeking rectification of mistakes in orders, condonation of delay, and other incidental matters before the ITAT.
### 12) Grounds Of Appeal & Memorandum Of Appeal. Are these filed in SC and HC or only till CIT (Appeal) and Tribunal?
- **Grounds of Appeal**: Typically filed at all levels of appellate authority from CIT (Appeal) to Tribunal to HC and SC, specifying the legal and factual basis for challenging an assessment or order.
- **Memorandum of Appeal**: A document outlining the appeal, its parties, and the relief sought, also filed at all levels of appeal.
### 13) Under ITAT Rules, some benches are named A, B, C, D, E, etc. What is the significance of bench naming?
- The naming of benches (A, B, C, etc.) helps in organizing and managing the workload of the ITAT. Each bench may have designated jurisdictions or types of cases they handle, ensuring efficient allocation and management of appeals.
### 14) How do you know which bench will decide the case or in which bench it will go (A, B, C, D, etc.)?
- The allocation of cases to benches (A, B, C, D, etc.) is typically based on the rules and guidelines of the ITAT, considering factors such as jurisdiction, workload, specialization, and availability of members.
### Case Law and Guidelines:
- For further understanding and insights into these topics, refer to authoritative case laws such as those from the Supreme Court or guidelines issued by the CBDT and ITAT. These sources provide interpretations of the law and procedures in specific contexts.
### Conclusion:
Each of these questions delves into specific aspects of income tax law, procedural rules, and judicial processes in India. For detailed and case-specific advice, it’s recommended to consult with a qualified tax advisor or legal professional who can provide guidance tailored to your particular situation and ensure compliance with applicable laws and regulations.
### 1) What do you mean by machinery provision?
- **Machinery provision** typically refers to the detailed rules, procedures, or mechanisms specified in tax laws (such as the Income Tax Act) that govern the computation, assessment, and administration of taxes. These provisions outline the steps, methodologies, and formulas to be followed in determining taxable income, deductions, exemptions, etc.
### 2) What do you mean by charging section?
- A **charging section** in tax law is the section that imposes a tax or levy on a specific income, transaction, or event. It provides the statutory authority for the levy of tax and specifies the conditions under which the tax liability arises. For example, Section 4 of the Income Tax Act, 1961 is the charging section for income tax, stating that income tax shall be charged for any assessment year at the rates specified for that year.
### 3) Section 14A of the Income Tax Act, 1961 was inserted in the year 2001 with the retrospective effect from April 1st, 1962. But if my assessments are over for A.Y. 1998 – 1999 and I have received the assessment order, will the assessment be done again?
- No, once an assessment for a particular assessment year (A.Y.) is completed and an assessment order has been issued, it generally concludes the assessment proceedings for that year. Section 14A, which deals with disallowance of expenditure incurred in relation to income not includible in total income, applies prospectively from the date of its insertion. Retrospective insertion does not reopen assessments that have already been concluded unless there are specific provisions allowing reassessment or reopening under limited circumstances.
### 4) Is there any difference between A.O. & I.T.O?
- **A.O. (Assessing Officer)** and **I.T.O. (Income Tax Officer)** are both officers under the Income Tax Department, but they have different roles:
- **Assessing Officer (A.O.)**: Responsible for assessing the total income of the taxpayer and determining the tax liability for a particular assessment year.
- **Income Tax Officer (I.T.O.)**: Generally responsible for the day-to-day administration and enforcement of income tax laws, including processing of returns, assessment, and collection of taxes.
### 5) If we want to appeal, the order is ITO → CIT (Appeal) → ITAT → HC → SC. Right. What is the use of ASCIT, CCIT, CIT, JCIT? What powers do they have and which cases can they handle?
- **ASCIT (Additional Commissioner of Income Tax)**, **CCIT (Chief Commissioner of Income Tax)**, **CIT (Commissioner of Income Tax)**, and **JCIT (Joint Commissioner of Income Tax)** are higher authorities within the Income Tax Department with various administrative and quasi-judicial powers. They handle matters such as assessment, appeals, and enforcement of tax laws.
- Their roles include supervising assessments done by ITOs, resolving disputes, and exercising powers delegated under the Income Tax Act, such as initiating reassessment proceedings, granting exemptions, etc.
### 6) Chronological Order of ITO, A.O., CIT, CIT (Appeal), CCIT, ASCIT, JCIT, etc.
- **ITO (Income Tax Officer)** → **A.O. (Assessing Officer)** → **JCIT (Joint Commissioner of Income Tax)** → **CIT (Commissioner of Income Tax)** → **ASCIT (Additional Commissioner of Income Tax)** → **CCIT (Chief Commissioner of Income Tax)**.
- This sequence generally reflects the hierarchy and authority levels within the Income Tax Department.
### 7) If an ITO does not behave properly or does not perform work properly, we can complain to the A.O. But if the CIT or CIT (Appeal) does not work properly, to whom can we complain?
- Grievances related to the conduct or performance of CIT (Appeal) or CIT can be addressed to higher authorities such as JCIT, ASCIT, or CCIT within the Income Tax Department. Alternatively, formal complaints can be filed with the Central Board of Direct Taxes (CBDT) or through the designated grievance redressal mechanisms provided by the department.
### 8) If ASCIT, CCIT, CIT (Appeal), or JCIT does not work properly, whom can we complain to?
- Similar to the previous point, complaints against ASCIT, CCIT, CIT (Appeal), or JCIT can be escalated to higher authorities within the Income Tax Department, including the CBDT or through formal grievance redressal channels.
### 9) Is Asstt. CIT or ASCIT the proper abbreviation?
- **Asstt. CIT (Assistant Commissioner of Income Tax)** and **ASCIT (Additional Commissioner of Income Tax)** are both correct abbreviations, representing different ranks and roles within the Income Tax Department.
### 10) In the case law CIT v. Walfort Share & Stock Brokers (P.) Ltd. [2010] 192 Taxman 211 (SC), why is it mentioned as CIT v. and not HC v. since the HC judgment allows the aggrieved party to appeal to the SC?
- The case law citation typically mentions the parties involved in the appeal process before the courts. In this case, "CIT v. Walfort Share & Stock Brokers (P.) Ltd." indicates that the appeal was filed by the Commissioner of Income Tax against Walfort Share & Stock Brokers. It does not imply that the case originated directly from the High Court (HC). The reference to SC in the citation signifies that the Supreme Court heard the appeal from the decision of either the High Court or another appellate authority.
### 11) What is the meaning of Restoration petition & Miscellaneous petition filed under ITAT?
- **Restoration petition**: Filed to request the ITAT (Income Tax Appellate Tribunal) to restore a dismissed appeal or application back on its list for further hearing.
- **Miscellaneous petition**: Filed for various other purposes such as seeking rectification of mistakes in orders, condonation of delay, and other incidental matters before the ITAT.
### 12) Grounds Of Appeal & Memorandum Of Appeal. Are these filed in SC and HC or only till CIT (Appeal) and Tribunal?
- **Grounds of Appeal**: Typically filed at all levels of appellate authority from CIT (Appeal) to Tribunal to HC and SC, specifying the legal and factual basis for challenging an assessment or order.
- **Memorandum of Appeal**: A document outlining the appeal, its parties, and the relief sought, also filed at all levels of appeal.
### 13) Under ITAT Rules, some benches are named A, B, C, D, E, etc. What is the significance of bench naming?
- The naming of benches (A, B, C, etc.) helps in organizing and managing the workload of the ITAT. Each bench may have designated jurisdictions or types of cases they handle, ensuring efficient allocation and management of appeals.
### 14) How do you know which bench will decide the case or in which bench it will go (A, B, C, D, etc.)?
- The allocation of cases to benches (A, B, C, D, etc.) is typically based on the rules and guidelines of the ITAT, considering factors such as jurisdiction, workload, specialization, and availability of members.
### Case Law and Guidelines:
- For further understanding and insights into these topics, refer to authoritative case laws such as those from the Supreme Court or guidelines issued by the CBDT and ITAT. These sources provide interpretations of the law and procedures in specific contexts.
### Conclusion:
Each of these questions delves into specific aspects of income tax law, procedural rules, and judicial processes in India. For detailed and case-specific advice, it’s recommended to consult with a qualified tax advisor or legal professional who can provide guidance tailored to your particular situation and ensure compliance with applicable laws and regulations.
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