Early disposal of tax cases stressed
Serious consideration to find ways for early disposal of increasing tax-related cases on a priority basis was advocated by judge of the Supreme Court Justice Arijit Pasayat here on Friday.
Serious consideration to find ways for early disposal of increasing tax-related cases on a priority basis was advocated by judge of the Supreme Court Justice Arijit Pasayat here on Friday.

Addressing the ‘National Tax Conference-2006’ organised by the Income Tax Bar Association of Varanasi as part of its diamond j ubilee celebrations at Hotel Clarks here today, Justice Pasayat said ambiguity of taxation laws led to increased litigation.
“On a rough estimate, more than 3.5 lakh cases are pending in various branches of the tribunals and high courts”, he said, adding that “serious consideration is necessary to find out ways for disposal of these cases on priority basis”. “That would be ideal for both tax payers and revenue”, he said.“Authorities would do well to involve efficient lawyers, tax consultants and departmental officers, who can render valuable suggestions”, he said, adding “steps must be taken for making litigation inexpensive, accessible, free from technicalities by using expert knowledge of laws and accounts”.
Justice Pasayat said, “There is no doubt that if these aspects are kept in view, functioning of the tribunals/courts dealing with tax matters shall be in the right direction. With nearly 3.5 lakh cases pending for disposal, these criteria would certainly help in early disposal of cases, thereby reducing the pendency.
Functioning of tax benches continuously would also be helpful”, he said.
“Income Tax laws have so many ifs and buts, deeming provisions that one sometime wonders why ignorance of law can not be a legitimate excuse”.
Judge of the Supreme Court of India Justice Tarun Chatterjee, judge of Allahabad High Court Dr. BS Chauhan, former Advocate General of Uttar Pradesh Vibhav Bhushan Upadhyay, Chief Commissioner of Income Tax (Allahabad) VK Srivastava and senior advocate (Kolkata) Debi Pal also addressed the conference.
President of The Income Tax Bar Association (Varanasi) Subhash Chand presided over the function while chairman of the diamond jubilee celebrations committee Krishna Kumar Singh welcomed the guests. Arvind Shukla conducted the programme and Raja Ram Shukla proposed the vote of thanks. Former Additional Solicitor General of India RN Trivedi was also present on the occasion.

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