(a) Whether the Government have decided to set up a national
court for Direct Taxes for speedy disposal of cases relating to
direct taxes;
(b) if so, the details thereof;
(c) the time by which it is likely to be set up; and
(d) if not, the other steps taken by the Government for speedy
disposal of these cases?
MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI GINGEE N. RAMACHANDRAN)
(a): No Sir. The Government have not decided to set up a
national court for Direct taxes.
(b)& (c) : In view of above, does not arise.
(d): Several measures have been taken by the Government for
speedy disposal of cases. These are as under:
(i) Advisory time limits have been prescribed for disposal
of appeals by the Commissioner (Appeals) and the Income Tax
Appellate Tribunal.
(ii) Provisions have been enacted for reducing the quantum
of litigation. Fees have been prescribed for filing appeals
before the Commissioner and enhancement of the appeal fee in
case of appeals before the Tribunal has been effected in order
to discourage frivolous appeals.
(iii) Provision has been made for filing appeals directly to
the High Court without waiting for the Appellate Tribunal to
refer the matter to the Court.
(iv) The scope of the Authority for Advance Rulings has been
widened to include decision or question of law or fact arising
out of an order of assessment in the case of specified
residents, and determination of issues arising out of
transactions undertaken or proposed to be undertaken by
residents with non-residents.
(v) Provision has been made that stay granted by Appellate
Tribunal shall stand vacated if such appeal is not decided by
the Tribunal within six months of the stay order.