Tag: Income Tax Appellate Tribunal
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Quasi Judicial Bodies: An Explanation
By Arsh Singh, Army Institute of Law, Mohali. A Quasi Judicial Body is an entity such as an arbitrator or a tribunal, generally of a Public Administrative Agency, which has powers and procedures resembling that of a Court of Law or Judge, and which is obliged to objectively determine facts and draw conclusions from them so as…
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National Judicial Reference System: An Overview
By Sonal Srivastava, Amity Law School, Lucknow. National Judicial Reference System is a pioneering project of the Income Tax Department to streamline its tax litigation system. The project aims at being the comprehensive repository to all Appeals and Judgements related to Direct Taxes in India. It envisages in bringing automation in the working of the judicial wings…