Abolish Departmental Appeals & SDMs

CA Anil Garg , Last updated: 16 December 2014  
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Almost all tax statutes provide for first appeal against any tax demand or assessment order, to an officer of the same department, assigned the role of an appellate authority who is supposed to be a quasi-judicial authority, in the sense that despite his being an official of the tax collecting depar

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CA Anil Garg
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