Summons by e-mail – IT adapts to IT
The Income Tax Department seems to be ready to adapt to Information Technology. Section 282 of the Income Tax is proposed to be replaced with a new Section which can enable the CBDT to make Rules for sending a notice or summon or requisition or order or any other communication under the Act, by email.
Maybe ITAT and CESTAT should also follow suit and allow adjournment and miscellaneous petitions to be filed by email. Notices of hearing can also be sent by email and SMS.
And the next step would be I can argue my case before the ITAT or CESTAT by video conference.
Whether the fee I collect for the e-hearing will attract Service Tax under the new heading zzzzm - of providing consultancy or assistance in any branch of law, is a question for another day's discussion.