Preface

The product presented herewith comprises a Set of three Volumes along with a website. The first two are Mega ones and the third, to be released probably in September, 2021 would be of normal size. The third Volume is proposed to be prepared post Finance Act, 2021. The Free website support will remain updated for three years till December, 2023. The first two Mega Volumes will be relevant for Assessment Years 2020-21 and 2021-22 and the third will make the Set cater for Assessment Year 2022-23.

Tax administration, particularly Income-tax administration, has gone through several phases over the years. Rather we can say that the administration has changed its colour from time to time. Veterans among the tax professionals would recall that, from 1970 till 1984, the returns in all business cases were scrutinized compulsorily. The professionals then used to keep only manageable number of files for the extent of work they could handle. From that era we came to times when only 3% of cases were scrutinized and that too only of business and not of salary.

Now, armed with a lot of information and powered with the Neo-Technological tools, like Artificial Intelligence, the Government is expected, rather determined, to do a 360 degree profiling of each and every assessee, be it salaried or business. As per reports, the Government has set up a Centre at Delhi which will match all the data in all the six and a half crore plus returns filed with the data mined by the department from various sources and will throw up the cases being at variance therewith so that all returns will be scrutinized. It is reported that the Government has planned a two layered scrutiny in such at variance cases. In most cases, an automated notice is issued and reply sought in a machine readable format and if the reply is found satisfactory, the matter ends then and there. The cases which get filtered out through this process are scrutinized by team based approach.

All in all, notices are going to be part and parcel of the life of the present tax professional, for he has to file a reply every now and then. Here comes the need of a versatile product like the present one. We have provided herein a fresh look at the related theoretical issues and further identified the contentious ones, if any, existing in the process. The idea is to first discuss the law supported by case law on various issues that may be arising and then present a sample solution/reply in order to provide ease of handling notices to a busy tax professional. In addition we have selected certain special issues and presented  tailor-made replies to them. The replies we have carved out are the most appropriate ones, we feel.

The arrangement of the chapters in the Set of books, is sectionwise (of Income Tax Act) to the extent possible. This is so for facilitating quicker appreciation of the contents.

The chapters in the Set are very special making thereby this book perhaps the first ever attempt at going beyond conveyancing in its strict sense and venturing into replies to the notices for scrutiny assessment. The chapters itemwise identify certain areas of inquiry and include specimen replies for meeting out the variety of the commonly occurring adverse situations in scrutiny assessment proceedings. Though there cannot be tailor made replies to situations which arise in day-to-day practice, however, we have tried to provide apt, adequate and workable replies to queries raised in the notices usally expected to be issued. This special feature comprises appropriate replies under differeing fact situations of contemporary nature arising post scrutiny, post survey and post search assessments.

Apart from handling notices, this Set of books also takes care of filing applications, reports and seeking approvals under Income-tax law. We have provided apt guidelines for filing Forms and applications with details as to the documents required for the purpose of inclusion therewith.

In view of the department going faceless, we have included certain Chapters in the First Volume providing the faceless procedural aspects of both assessment and appeal. We have also deliberated upon various other activities going faceless.

Further, this Set of books comprises special Chapters on various compliances to be met with under the Law along with the specified time limits for the purpose. These chapters also comprise material on the issue and service of notices as well as authorized representatives.

Apart from that, the present Set further includes some specific practice oriented deeds and documents. The deeds so provided are user-friendly which can be used with minor modifications in the day-to-day practice.

The first two Volumes should practically cater for the day-to-day practice needs in the present Faceless era. The Set is also unprecedented and certainly unique as there is no substitute available for the practice facility it provides. The accompanying website support would keep the product regularly updated, therefore, live.

To begin with we are providing the first two Mega Volumes 1 and 2 which are relevant for the two Assessment Years 2020-21 and 2021-22 and earlier ones. The Third Volume, to be released post Finance Act, 2021, and probably in September, 2021, will, in particular (i) update the contents of the first two Volumes; and (ii) include fresh material of all sorts that may be needed in practice relevant for yet another Assessment Year 2022-23.

On our part we are sure that the readers will be receiving a product which they have eagerly been waiting for and would be pleasantly proud on being in possession of it. The full cost of the three Volumes is required to be remitted against supply of the first two Volumes and the website support. The concluding Volume 3 will then be directly mailed by the office at Jodhpur as and when released.

We further believe that this effort of ours would be appreciated and welcomed by one and all.

Free website support comprises the following items which go on to supplement the contents of the Set.

(i) Full text with Headnotes of all the judicial decisions cited in the books;

(ii) Full text of the relevant circulars, notifications, etc. cited and discussed in the books;

(iii) All Forms and Applications required to be filled in and furnished for purposes as referred to at various places in the text of the books; and the

(iv) Nominal Index.

JODHPUR	Dr. AVADHESH OJHA
JANUARY 14, 2021	CA. MANOJ GUPTA
MAKARA SANKRANTI	CA. (Dr.) NISHA BHANDARI