Revamping the Income Tax Appellate Tribunal
The solution to delays could very well lie in prioritizing and scheduling the workload properly
The recent demonetisation is aimed at reducing the extent of black money—money on which tax should be paid, but is not. The government seems keen to bring in other stringent measures to address this menace. Such stringent measures would either result in more people voluntarily paying taxes and assessment volumes rising, or the income-tax department may improve its enforcement capacity to check tax evasion. Either ways, the tax administration and adjudication infrastructure will face increased workload. Unless they are well resourced, the government’s noble initiatives will hit an implementation bottleneck.