Taxpayers should be duly informed of the reasons for which their case is selected for scrutiny and irrelevant questions should be strictly avoided.
Personal interface between taxpayers and AOs should be avoided by allowing submission of replies and information via email or post.
Necessary amendment to be made in the Act to provide that additions made by AO without show Cause Notice would not be maintainable.
AOs should be made accountable for raising infructuous demands. CBDT should provide effective mechanism to ensure that assessments aren’t high pitched.
Although status of discretionary trust is that of individual yet it has to file return in status of AOP by using ITR-5 which creates certain problems.
Taxpayers can view and download 26AS but same facility of downloading and viewing is not available for intimations and orders.
CPC process intimations (for making adjustment) and reject rectification requests without passing speaking orders, causing hardship to taxpayers.
Taxpayer can only view his objection to outstanding demand, but he is unable to view response of CPC in that matter.
There is lack of coordination between CPC and AO due to which taxpayers’ faces hardships.
There is lack of coordination between TDS CPC and TDS authorities due to which taxpayers faces several problems.
There is no facility to provide TDS credit without filing of TDS correction statement even in those cases where demands are paid by the deductors.
Surcharge and EC are not applicable if tax is deducted as per treaty. However, TDS CPC does not recognize this aspect.
No TDS at higher rate of 20% if payee doesn’t have PAN and treaty provides for lower rate. However, TDS CPC doesn’t recognize this aspect.
When certificate for TDS under Section 197 is issued in respect of one unit of deductor, same is not considered for other units of deductors.
Threshold limits of certain TDS provisions had not been revised over the years. These limits call for an urgent review and needs to be revised.
With the restructuring of income-tax rates over the past few years, there is a dire need for rationalization of TDS rates.
There is a need for introduction of should be like a passbook wherein he has the option to set off any surplus against his tax liabilities.
CPC TDS does not have the facility to grant credit for TDS in certain cases where assessee is following cash system of accounting.
There should be a facility for taxpayers to lodge any response or complaint on CPC portal in cases of TDS credit mismatch.
AOs do not follow instructions of CBDT on stay of demand. Thus, CBDT should direct them to strictly adhere to such instructions.
A mechanism should be devised whereby no adjustment of refund should be permitted u/s. 245 without dealing with taxpayer's response.
No recovery of demand or adjustment of refund should be made in cases where demand pertains to issues settled in assessee's favour in earlier year.
Taxpayer should not be deprived of legitimate refund just because his return is not processed u/s 143 and his case is selected for scrutiny.
CBDT should revise its instruction relating to reassessment of cases due to audit objections with a view to avoid meaningless litigations.
AOs should follow the final orders of ITAT and High Court. Further, such orders should be made available online for taxpayers.
There are number of vital issues in litigations. Thus, CBDT should come out with clear ruling on those issues to curb litigations.
Single Member Bench of the ITAT should be authorized to deal with cases involving addition or disallowance upto Rs. 30 lakh
Rectification application shall deemed to be allowed if order rejecting/accepting such application isn't passed within 6 months.
Interest on refund should be granted at double rate if AO fails to give effect to an appeal within 90 days.
There should be a time-limit of one year for disposal of applications which are filed for waiver of penalty and interest.
Recommendatory time limit of one year provided under Section 250 for disposal of appeal by CIT(A) should be followed in its true spirit.
The threshold limit of old-age exemptions and deductions should be revised by linking them with cost inflation index.
No concealment penalty should be imposed where assessee had no mala fide intension to evade tax or issue was debatable one.
Sec. 234C interest not to be levied where new business is started after lapse of time-limit for payment of first or second installment of advance tax.
CBDT should direct AO to strictly adhere to its directions and do not seek any disclosure from assessee during Survey Proceedings.
Clarification is needed to provide that jewellery found during search should not treated as undisclosed investment if same is within prescribed limit.