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Articles By: DEVKUMAR KOTHARI |
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Judgment about Employees Contributions - in case of Checkmate (SC) – need reconsideration – part 1
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
August 25, 2023
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To make easy business and profession for self-employed people extend ITR filing date from 31.07.2023
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By: - DEVKUMAR KOTHARI
Dated:
July 25, 2023
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Learning- work in advance and do not wait for last moments and expectation of extensions E-ITR – DELAY OF FEW SECONDS IN UP LOADING CONDONED BY HIGH COURT. A CASE FOR SUITABLE PROVISIONS FOR CONDONATION OF DELAYS BY ASSESSING Officer TO AVOID LITIGATION AND HARASSMENT OF TAX PAYERS.
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By: - DEVKUMAR KOTHARI
Dated:
July 17, 2023
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Document Identification number (DIN) and earlier computer generated numbers . Circular no. 19 of 2019 dated 14.08.2019 should be applicable to earlier notices , orders etc.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
June 5, 2023
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Four months – 120 or 121 days – litigation initiated by appellate authority by adopting meaning of four months as 120 days causing tax payer to approach High Court.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
May 25, 2023
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SHARES AND SECURITIES -PAN AND NOMINATION SHOULD NOT BE COMPULSORY- RELAXATION IS DESIRED at least for small investors and joint holders.
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By: - DEVKUMAR KOTHARI
Dated:
March 29, 2023
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DATES OF SIGNING OF ASSESSMENT ORDER , COMPUTATION SHEET, DEMAND NOTICE ,PENALTY NOTICE Etc. ARE IMPORTANT – ASSESSMENT ORDER WITH DIRECTIONS OR DECISION MUST PRECEDE ISSUE OF OTHER NOTICES TO BE VALID.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
March 20, 2023
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Phrase “has reasons to believe” is very important and its significance is well known under various laws and concerns working of authorities in legal and proper manner.
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By: - DEVKUMAR KOTHARI
Dated:
March 14, 2023
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Number of cases are multiplied by several type of INTERLOCUTORY APPLICATIONS the system need to be checked to reduce IA and other aspects which cause delay in delivery of justice.
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By: - DEVKUMAR KOTHARI
Dated:
March 10, 2023
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Un-necessary litigation and deployment of large team of advocates by Governments causing brain drain, wastage of valuable time of highly learned persons.
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By: - DEVKUMAR KOTHARI
Dated:
March 9, 2023
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For simplification and speedier calculations rounding off of income and tax both should be by ignoring paise and other rounding off e.g. rounding off to nearest Rs.10 vide – Section 288A & 288B of Income-tax Act need to be dispensed with.
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By: - DEVKUMAR KOTHARI
Dated:
March 7, 2023
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Relaxation from compulsory dematerialisation and extension of last date is desirable
2 Comments
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By: - DEVKUMAR KOTHARI
Dated:
February 24, 2023
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Budget 2023 proposal – insulting for tax payers by use of phrase ‘ anti-tax avoidance’ measure in relation to deduction of interest allowed as a beneficial provisions under S.24 and Chapter VIA.
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By: - DEVKUMAR KOTHARI
Dated:
February 23, 2023
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Partnership Firms –ignored entity in matter of Income tax. Attention is desired for incentives and lower rate in a balanced manner taking into provisions for Individuals, AOP , BOI and companies
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By: - DEVKUMAR KOTHARI
Dated:
February 7, 2023
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Budget - Finance Bill 2023 The new post of Joint Commissioner (Appeals) and related procedures will delay disposal of appeals instead new officers can be appointed / promoted in rank of CIT(A) with policy decision for disposal of small appeals by junior CIT(A).
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By: - DEVKUMAR KOTHARI
Dated:
February 3, 2023
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SOME MAJOR ASPECTS MISSED in case of: SWATI BAJAJ AND OTHERS Vs. PCIT - so reconsideration / appeal is desired
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By: - DEVKUMAR KOTHARI
Dated:
January 30, 2023
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VIRTUAL COURTS MUST CONTINUE AND OPTION BE PROVIDED FOR HEARING THROUGH VIDEO CONFERENCE – this will save lot of manpower and all type of costs local and other travelling, organizational, administrative and other costs for all and can expedite delivery of justice. Besides virtual courts are environment and health friendly.
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By: - DEVKUMAR KOTHARI
Dated:
January 17, 2023
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Locker agreement from 1st January 2022 – agreement on line through websites and apps of bank will be the best way and save time and costs of all concerned and will be environment and health friendly.
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By: - DEVKUMAR KOTHARI
Dated:
January 12, 2023
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REPORTING OF SPECIFIED FINANCIAL TRANSACTIONS (SFT) - BANKS etc.- REPORTING OF INTEREST PAID / CREDITED - NO MINIMUM LIMIT VIDE NOTIFICATION 1 OF 2023 05.01.23. even exempted interest paid/ credited will require reporting. Only Jan Dhan account will remain out of reporting.
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By: - DEVKUMAR KOTHARI
Dated:
January 11, 2023
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Costs in discretion of Courts must be granted fairly and reasonably and not arbitrarily – a case of imposing costs of Rs. 50 lakh, then reduced to Rs.5 lakh by the same Court – this will promote litigation.
1 Comment
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By: - DEVKUMAR KOTHARI
Dated:
January 9, 2023
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