from the editor-in-chief

Respectful Homage to Late Shri N. C. Mehta and Late Shri V. Ramachandran, who were symbol of ethics, integrity, knowledge and simplicity. Members of the Federation are indebted to them for their valuable contribution to the Federation

Late Shri N. C. Mehta, a leading Chartered Accountant and Founder President of All India Federation of Tax Practitioners was one of the stalwarts of Sales Tax Bar and was considered as the Karta of the Sales Tax Profession. He had in-depth knowledge of Sales Tax Law and General Law. His views on Sales Tax Law was acknowledged by the Judges of Apex Court and High Courts while deciding very controversial issues of national importance relating to interpretation of Sales Tax Law. Late Shri N. C. Mehta had immensely contributed to the development of the tax laws and the tax Bar. He was one of the professionals of Sales Tax Bar who was highly respected by members of the bar, Tax administration and corporates.

As a remembrance and respect for him the Federation has dedicated the Publication titled "HUF - 155 Frequently Asked Questions", which was released by Hon’ble Mr. Justice Deepak Verma, Judge, Supreme Court of India at Ranchi on 10-12-2011 on the occasion of 16th National Convention in the presence of around 600 delegates from different parts of the country.

Late Shri V. Ramachandran was designated Senior Advocate, who practised all branches of commercial law. He was President of Revenue Bar Association, Chennai and served as National President of the Federation for the years 2006 and 2007. He appeared before Apex Court, all High Courts of Southern parts of India and various Tribunals. He was very religious person, and would visit Shirdi Sai Baba, Sringeri Sharada Temple, etc. during court vacations. As a remembrance to him, we are proposing to release a publication in the year 2012.

Late Shri N. C. Mehta and Late Shri V. Ramachandran were known for their simplicity, integrity and great ethical values. Both have immensely contributed to the development of the tax laws and the tax Bar. It is very difficult to believe that they are not with us today. I had the privilege of interacting with them and knowing their personal qualities.

We are sure the values and ethics practised by Late Shri N. C. Mehta and Late Shri V. Ramachandran, shall continue to guide the profession and the professionals and they will be remembered forever by the Tax professionals. I pray that their soul rest in peace and God give strength to the members of both families to bear the irrecoverable loss suffered by them.

Hon’ble Shri T. V. Rajagopala Rao, Former President of ITAT has passed away on 9th October, 2011. His contribution to the Income Tax Appellate Tribunal as an institution was immense. On this solemn occasion, the Income Tax Appellate Tribunal and ITAT Bar Association had organized a Full Court Reference on 11th October, 2011. As a respectful homage to the Late Shri T. V. Rajagopala Rao, a gist of the Full Court Reference is published in this issue of the journal for the benefit of the readers.

Dr. K. Shivaram