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Saudi Arabia imposes temporary visa ban on 14 countries, including PakistanUK protests against Israel detaining two British lawmakersGovt to set up dedicated startup India desk for budding entrepreneursDelhi Govt takes stern action against steep fee hike by private schoolsUK MP Dan Norris arrested for alleged child sex offencesIndian-American country judge nabbed on money-laundering chargesAustralia pledges 2.3 bn Australian dollar to enable households buy solar batteriesIndia, Lanka sign MoU on defence cooperationCX - Mere interconnection under Income Tax law does not establish a related party transaction under Central Excise law, thereby invalidating department's demand for duty at 110% of production cost: CESTATOwaisi moves SC against Waqf Amendment ActNo TDS to be deducted u/s 194EE on payments u/s 80CCAST - Removal of smart cards for pairing with set-top boxes (STBs) constituted job work under Rule 4(5)(a) of CCR, 2004 and thus, reversal of CENVAT credit is not required: CESTATCBIC issues AGT orders of 229 Jcs / ADCs + 308 ACs / DCs + 177 Pr Commissioners / Commissioners + 12 Pr CCs & CCsST - Activity of serving as intermediary between foreign entities & Indian customers, qualifies as export of services; commissions earned by assessee will not attract Service Tax levy: CESTATKessler Syndrome: Over 1200 objects of space debris banged into earth in 2024CX - Valuation - Specifications meant for guidance purposes per se differ from detailed engineering drawings; only the latter is to be included in assessable value: CESTATTrump grants another 75-day to TikTok to find Chinese buyerEU fears Trump beer tariffs may cost one lakh jobsTrump tosses out National Security Agency DirectorBudget Session of Parliament adjourns sine-die; 16 Bills passedHamas says Israeli offensive in Gaza is fatal for hostagesEuropean Commission votes to freeze existing sustainability rules to compete with China and USParliament passes Protection of Interest in Aircraft Objects Bill, 2025US economy adds 2.28 lakh jobs in March monthI-T - Provisions of section 50C are equally applicable to asset forming block of asset as well: ITATChina retaliates; imposes 34% tariffs on American goods

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What Went Wrong With Us

The issue highlighted is absolutely true. The genesis is pointed out to be unfair ‘unwanted posting’ being awarded to some officers! Does it mean that if all officers were given so called ‘wanted’ posting by keeping a roster system all would have been good with the system? If that is the logic everything should have been rosy within these ‘wanted’ locations where officers posted were so content that they would be doing their jobs without revenue bias! Author talks of illegal show cause notices, biased adjudications, irrelevant appeals; but fails to reveal that, of late, even these are not the actual output of the IRS. Adjudication and Appeals where they, in their quasi-judicial capacity cum supervisory capacity, should have discharged their tasks themselves, most of them have abdicated the duties and get these tasks done by their subordinate officers and pass it off under their authorship (perhaps even regular Judges lack this sort of support paraphernalia….check the staffing of any adjudication section). Board is aware of the fact and did not do anything but issue a warning that vigilance action would be taken for negligent work. Making a mockery of the Board’s effort, the very warning was passed on down to their subordinates as if it was their responsibility to look after the safety of their learnt supervisory officers! Abdication of the duty of verification of high value returns by IRS needs to be added to this list, and the list does not stop there. Wonder why there is no mention of the excruciatingly-wonderful crippling-automation called ACES that is foisted upon the hapless assesses and field staff!!!! IAS touch at the helm of cadre management and process management may be the solution. Diversion of excess strength and new designations (principle chief commissioner, Mumbai-I… nonsensical!!) are absolutely necessary or else the service is doomed to come down crashing due to ego-power clashes.

Sangeeth M 25/09/2016

 

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