The Income Tax Tribunal (ITAT) is the first independent forum where tax disputes are examined and where excesses of the state, if any, are remedied. In 2016, the Comptroller and Auditor general of India reported that 32,834 disputes were pending at the ITAT level, with Rs 1,35,984 crore of disputed amount.
Income Tax Tribunal | Draft 2017 ITAT rules
Income Tax Tribunal | Amendments
Income Tax Tribunal | Suggestions for improvement
The redrafting of the rules provides an opportunity for the ITAT to demonstrate its ability to be one of the leading dispute-resolution forums in India and take the lead in introducing global best practices in the Indian judiciary. Whether they will take up this challenge remains to be seen.
Sahayak 2017 Pre + Mains Test Series