This article probes scope of taxpayer rights in post-independence India and outlines the colonial and post-colonial travails of the taxpayer.
Author
Kinshuk Jha, Associate Professor, Jindal Global Law School, O.P. Jindal Global University, Sonipat, Haryana, India.
Summary
This article traces the evolution of taxpayer rights in direct taxes in India. From the first income tax statute introduced in British India to the most recent one, a broad analysis has been done of the enactments to comprehend the jurisprudence of taxpayer rights in India.
The role of different administrative committees and the courts of law in establishing taxpayer rights has also been analysed. The scope of taxpayer rights in post-independence India has been probed, the colonial and post-colonial travails of the taxpayer have been outlined, and the contemporary redressals to taxpayer concerns up to the period of September 2019 have been examined in this article.
Published in: Liverpool Law Review
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