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September 2023

“Focus On Revenue Maximisation – A Fundamental Flaw of India’s Tax Administration” – Part II

By Shri Arvind Datar, Senior Advocate
Reading Time 34 mins
 
 
 
Continued from the last part….
Q. (Gautam Nayak): We have the faceless assessment and faceless appeal system, where very often we see that a proper hearing is not given and when the submissions are made, they’re not being looked at. What is your view on this? Is Faceless Assessment a good thing? The government looks at it from the perspective that it will help reduce corruption. What’s your view on this?  A. (Arvind Datar): I am only giving a view based on what I hear from my Chartered Accountant friends, who are appearing in faceless assessments. I think that in important cases, faceless assessment will not work satisfactorily. If it’s a routine matter, it does not matter if it is faceless; but if it’s a complicated case, it will not work. I don’t understand why for a foreign company, even where the amount is Rs. 50 Crores, there is a personal hearing, but if it is a domestic company, even if the amount is Rs. 1,000 crore, there is no personal hearing. Now, I am told that there is a provision that
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