Buoyed by the success of its first volume, this volume of “Let us Share”, second in as many years, published by the Income Tax Dept., takes the idea of sharing further. It showcases its best practices, some of which have been steadfastly designed to improve the taxpayer services. It has an interesting collection of assessment orders highlighting the investigations made by the dept. with telling results and appellate orders and representation before Appellate Tribunals, containing persuasive and innovative interpretations of law. It includes a variety of search and seizure and survey cases outlining the modus operandi of tax evasion, revealing how the dept. tackled evasion through sustained inquiries and real time surveillance. The readers would find a common theme running across the entire compilation, namely, that the Department discharges its sovereign function of tax collection through the balancing act of services and enforcement.

“The Publication ’Let us Share’ requires commendation for the objective as well as for the useful contents. Dissemination of valuable information to the public in the form of this book is bound to inspire faith and confidence on the Department in the minds of the taxpayers besides providing meaningful insights into critical areas such as Assessment, Appeals, Surveys, Search & seizure actions and Tax deduction obligations. Providing a compilation of orders on these matters would educate the readers on practical aspects and also would highlight the interpretation made on critical legal issues by the Revenue. A reading on the Best practices and initiatives is bound to enhance the image and reputation of the Department and more suggestions may flow in from the readers for implementation.”