Imbibe technology – this has been the mantra of the
Governments for years now. In context of income tax laws, while the
first chapter can be dedicated to use of technology for tax
compliances, we have now ushered into the more delicate phase of
transforming assessments, appeals and the likes to a faceless
regime through use of technology. Whatever be the reason –
whether for sake of transparency, ease of business, minimizing
interaction with authorities, mapping accountability, or simply
cleaning the system, there is no doubt that the change is
desirable. However, if not implemented within the realms of Natural
Justice, this will be a recipe of unwanted litigation. Also,
in view of our system of laws and constitutional provisions,
non-observance of principles of Natural Justice will spell failure
of this novel system.
