Tag: IRS

Yogendra K. Batra, Retd. Commissioner of Income Tax , on teaching at ILNU and on building a successful career
Mr. Yogendra K. Batra retired as Principal Commissioner of Income Tax, Ahmedabad, in 2015, and is currently teaching at the Institute of Law, Nirma University, Ahmedabad. From heading all the top posts in the Income Tax Department to teaching undergraduate and postgraduate students, his expertise in the field of income tax law is unparalleled.

In this interview he talks to us about:
- His decision to join Income Revenue Services (IRS) over IPS
- His views on the current tax laws in India and their implementation.
- His decision to take up teaching post retirement and his experience thus far
- His views on the Institute of Law, Nirma University, its teaching methods, and its students
How would you introduce yourself to our readers?

I consider myself a learner and seeker of knowledge and that is how I would like people to know me.

Can you tell our readers a little about your illustrious career?

I started my career as a Lecturer of Economics at DAV (PG) College, Bulandshahr, and subsequently joined SSV (PG) College, Hapur. In my pursuit for excellence, I kept preparing for Civil services and UP PCS exams. In 1983 I was selected in UP PCS (Accounts) and in 1984 I was selected for the Civil Services and obtained a rank of 206. I joined the Indian Revenue Service and after a training of almost twenty months at the Lal Bhadur Shastri National Academy of Administration, Mussorie and the National Academy of Direct Taxes, Nagpur I joined the Income tax Department in Delhi and in the very first year itself I was posted as the Assistant Commissioner of Income tax (Investigation Circle) wherein I was assigned the work relating to assessment of cases where search seizure operations were carried out. I also acted as Under Secretary, Tax Policy and Legislation under the Central Board of Direct Taxes and contributed to four financial bills (1991-1994). I retired as the Principal Commissioner of Income tax, Ahmedabad, in the year 2015. I have now taken up the role of teaching young minds and mentoring them in their pursuit of excellence.

You chose the Income Tax Department over the Indian Police Service. What motivated this decision?

I got the 206^th rank in Civil Services Exams of 1983 and was more than eligible for Indian Police Services. I preferred Income tax (IRS) because I wanted a career free from political interference. Since I was a lecturer of Economics, the field of taxation was not unknown territory to me. I enjoyed every bit of my time at the Income Tax Department.

Having chaired and headed almost all the top posts in the Income Tax Department, what are your views on the current tax laws and their implementation procedure in India?

I started my career as Assistant Commissioner (Investigation Circle) in New Delhi. This was a very demanding and a very sensitive job considering my experience in the Department. Subsequently I was posted as Assistant Commissioner of Income Tax, Central Circle, Delhi, wherein I assessed group cases of big business houses. Subsequently I was selected as Under Secretary, Tax Policy and Legislation in the Central Board of Direct Taxes, the apex body of Income Tax Department. There I worked for more than three years and contributed to four finance bills, i.e. 1991 to 1994. Incidentally, these were the initial years of economic liberalization in the country and a number of amendments were made to the Income Tax Act. Then I came to Ahmedabad as Deputy Commissioner (nowadays, Joint Commissioner) and worked in various capacities. As Commissioner of Income tax I worked as Appellate Commissioner, Director of Income tax (Investigation), Commissioner (Audit), Commissioner TDS and Principal Commissioner.

The Tax Laws in India have been simplified over the years. The tax rates have been reduced and they are comparable to most of the developed countries. The tax regime in India is more taxpayer friendly now. However, a lot is required to be done on the administrative front. It is said that you cannot tax a person and keep him happy simultaneously. Therefore a lot of work is required to be done in order to educate taxpayers about the advantages of taxes and the ill effects of evading tax. A close review of the efforts made by the government on this through media and publicity has yielded desired results. The tax payers are gradually understanding their responsibility and more taxes are being garnered through voluntary compliance.

You opted to teach post retirement, despite receiving numerous offers from leading companies. How does this role fit into your overall career goals? How would you describe your ideal job?

As I mentioned earlier, I am a seeker of knowledge, be it any profession or job I undertake. Teaching has always been close to my heart, since it gives me an opportunity to continuously learn, research and interact with the younger generation- the future of India. It gives me great pride to be a contributor, albeit a small one, in mentoring our future generation. As far as an ideal job is considered, I believe it is different for different individuals, varying according to their aspirations, priorities and specialties. For me, what I do is ideal, and therefore I do with full passion and commitment.

How would you define good teaching? What do you think are the greatest responsibilities of a good instructor?

I would like to call myself an educator instead of an instructor. An educator needs to be current in his/her subject, have clarity of concept and thought, be open to new ideas and developments in the subject. Above all, a good instructor should be able to generate interest and curiosity in a student.

What are your views on the Institute of Law, Nirma University, and its students? What do you think about the pedagogical model being followed at the institute?

The Institute of Law, Nirma University, is a professional institute where students get enrolled on the basis of their CLAT scores. These aspiring lawyers are well versed in the theoretical as well as practical aspects of the law. There are several specializations available, such as criminal law, taxation law, etc., so that the students can make an important career choice early on. Advocates, legal experts and judges are called for lectures so as to help students get acquainted with a hands-on experience of the vocation. Students are also provided with a state-of-the-art digital library so that they can hone their skills.

From heading the income tax department to teaching undergraduate and postgraduate students, what are the things you enjoy, and what are the things you would like to to change about your current position?

Nirma University is a pioneer institute which is grooming a generation of lawyers to come. The institute is improving its nationwide ranking continuously which indicates the high standards the university is constantly aspiring to. The institute is endowed with rich library resources, a dedicated faculty and an exciting campus. The curriculum has been designed immaculately so as to provide an excellent mix of theoretical and practical elements. However, one must not lose sight of the fact that ultimately, it all boils down to the students’ performance and how they utilize the resources that are made available to them.

My job as Principal Commissioner of Income Tax was quite different as compared to my teaching role. As a bureaucrat you have to perform your duties within a stringent framework of regulations. Teaching on the other hand, gives you room to innovate and experiment. There is nothing as such which I dislike about my present role. However, a lack of enthusiasm among the students worries me a lot.

From your experience, what would be your suggestions to the new generation of students? How would you say their education and way of life is different from yours as a student?

My only suggestion to them is to follow your passion. Identify your strengths and interests first, then set your goal and follow it with commitment and perseverance. The Universe will be at your doorstep- have the courage to ask for it, work for it and believe in yourself.

This generation has a lot of opportunities, avenues and facilities made available to them, which we did not have in our time. However, they also have a lot more competition and struggle compared to us. Nevertheless, Darwin’s theory, survival of the fittest, is so far apt for all ages and generations. Since the students are in a professional institute they cannot behave like students of a regular college and settle for only routine understanding of any subject. The have to develop a desire for knowledge and have to read beyond what has been discussed in the class.

Finally, what would be your suggestion or advice to anyone who aspires to have a successful career? What are the dos and don’ts for ensuring success in any field?

There is no replacement of dedication, commitment and perseverance for anyone wanting to succeed in their career. Strive for excellence in whatever you do and you shall succeed. Give your 101% to what you do because a little bit extra effort makes all the difference. The following mathematical equation is proof that a little extra effort each day can go a long way.

1.01³⁶⁵ = 37.8
0.99³⁶⁵ = 0.03

Students should read at least one case law a day because staying abreast with current affairs is absolutely essential for any lawyer.
January 12, 2017
Abhishek Tripathy, on joining Indian Revenue Service and quitting BigLaw
Abhishek Tripathy graduated from NUJS, Kolkata in 2011. Thereafter, he worked at AMSS, Mumbai for almost a year. Not much later, he realized that working in a corporate law firm was not merely what he wanted. Looking for a work area that allowed him to work at the intersection of law, policy and governance, Abhishek decided to sit for the famously tricky UPSC exams. Today, after a steady pace of determined preparation and hard work, he has qualified the UPSC and is all set to join the IRS.

In this interview, he tells SuperLawyer about:
- His early experiences that led him to the desire of working for the people of the country
- His realization that mooting and other law school activities helped even those who looked for a non-legal career
- His experience at a premier law firm and then his decision to avoid the lures of this firm and prepare for the UPSC
- The preparation that went into cracking the UPSC exam
- His reason for choosing the IRS
How would you like to introduce yourself to our readers who are mostly law aspirants, law students and young lawyers?

I graduated from NUJS in 2011, and was working briefly at AMSS Mumbai. I decided to write the UPSC CSE in 2012, after leaving AMSS. I have secured a rank of 151 in the 2014 CSE, and will soon join the Indian Revenue Service.

How would you describe your childhood and educational background before college? Do you have lawyers or bureaucrats in your family?

I did my schooling from BJEM School and Class XII from BJB Junior College, both in Bhubaneswar. I had science in my higher secondary course. I was active in extra and co-curriculars all through. I was an avid debater and loved public speaking and elocution.

My family has a great diversity of professionals which includes lawyers and bureaucrats. There was thus never a dearth of role models while growing up. My mother is trained in Indian Classical music. She used to perform songs written by my maternal grandmother, in the All India Radio while she was in college! Music and literature therefore had a tremendous impact on me.

My father was a sports-person and a marathoner. My father and grandfather encouraged me to read the newspaper daily, without fail.

Due to my father’s frequent and long spells of postings in the Kalahandi-Bolangir-Koraput (KBK) region of Odisha, I travelled through these areas quite a bit. What I found tragic was the deprivation, but what was startlingly redeeming was the rich culture of the people. That phase had a deep impact on me. I decided to commit to the UPSC preparation due to an awareness of ground realities in such areas.

Looking back, that helped me learn many practical things.

How would you describe your experience as a student aspiring to study at an NLU? How would you describe your academic life at law school?

(Abhishek graduated from West Bengal National University of Juridical Sciences, in the year 2011)

Education at a leading NLU is as comprehensive as it gets. It exposes you to diverse life experiences. It prepares you for life. To every law school aspirant, my simple message is to just do everything in your capacity to make the cut.

To every law school student, I would simply tell you to absorb as much as your student life offers you. Your experiences will eventually define the lawyer that you will become.

I had a great learning experience in law school. A great pool of motivated and driven batchmates made the experience challenging and thoroughly enjoyable. We were lucky to be taught by some of the finest law professors, from India and abroad. Besides, it was a time when research output was beginning to be focussed on substantially in NUJS, under Prof. MP Singh’s visionary leadership.

Did you like the combination of law and humanities right from the beginning, or was it an afterthought when you realized that you had to prepare for the UPSC exams?

I really liked the humanities subjects, especially Sociology and Political Science. Economics taught at law school helped me a lot during my UPSC preparation, as there is a clear focus on Macro-Eco. Sociology helped me build bridges and link topics. Most importantly, it taught me the art of questioning seemingly mundane aspects of life, which we take for granted.

For example, during one of my internships I was working on sanitation and public health, and in another I was working on disaster mitigation and management and had the opportunity to interact with women’s Self Help Groups (SHGs). This confluence of law, finance, policy and grassroots issues helped me a lot while in law school and as a lawyer. It helped me even more while preparing for the UPSC. I was not just reading concepts and problems, I actually began having a fair idea about how things work in real life.

Further, we had a good set of professors to learn from in NUJS and that in itself is a privilege.

How was your experience with internships? Did they help you in the long run?

I planned my internships in order to have a good variety of work experience on my resume.

I have worked with German and Spanish Red Cross Delegations to India, on some stimulating field and research based internships. I value this phase a lot. I have interned with a Singapore based law firm. The exposure to mediation and alternative dispute resolution mechanisms in Singapore was educative.

I have interned at most of the major law firms in India. Somehow, ironically, I never quite enjoyed these much.

You have academically done well both in NUJS as well as in your Junior College and in School. Any actionable tips to score well in law school for our readers?

I came into law school with the single point agenda of not just building a good CGPA but also of getting an education that taught me practical life skills.

I was always very active in all that each of my educational institutes had to offer. In law school as well, I was focussed on diversifying my resume and learning life skills. Since I was never targeting higher education right after law school, I was not obsessed about my CGPA. But I saw so many around me who went to great lengths to gain astronomic scores, irrespective of what they lost out on. I was never a part of this race!

In the semester I had my lowest GPA, I learnt how to swim, interned at some of the best Indian law firms, wrote and published papers and so on. Looking back, I am richer for the things I did, and the way I prioritised my life at that point, than for the GPAs I lost out on.

Therefore, I value life skills over college grades.

Having said that, I should clarify that for all practical reasons like an LLM or an ideal Day Zero job, a CGPA unfortunately is the sine qua non. But there are ways to find a balance.

I really wish law firms and other recruiters found a more comprehensive way to look at a person’s life experiences. Law is all about the real life dynamics. It should not be evaluated solely on the merits of how many sections one crams or how high your scores shoot up! These are fairly important, but eventually, parts of a whole. At present, these things are treated with undue importance, if I can put it that way.

You were an avid mooter in your law school and participated in national moots. How does mooting help if you choose a non-legal career?

Firstly, I have not really been an ‘avid’ mooter! Yes, I have mooted and enjoyed it. But I have never been obsessed about it really. I did it as something that I ought to have done as a young law student, so that later there were no regrets. NUJS has a thriving mooting culture which is difficult to avoid initially.

As such, mooting structures the thought process of fresh law students. It teaches valuable research skills, presentation of arguments and marshalling of facts. Most importantly, it equips us to look at both sides of a fact. All of these are precious skills, irrespective of which profession one eventually chooses. To illustrate my point, my debating and mooting skills helped me do well at my law firm interviews. My UPSC personality test was also much easier to deal with, given the continued exposure to speaking. And it certainly has helped me improve my inter-personal and communication skills as a professional.

Did you enjoy legal writing while at law school?

To be honest, I was more interested in legal writing and research than mooting. I was in the Magazine Committee with a team of absolutely talented seniors to learn from. I was associated with the NUJS Law Review for a fairly long time, beginning as a junior Associate Member and then subsequently rising to become an Editor. This phase taught me crucial skills like attention to detail, communication, financial and regular administration. In addition, I was taught the important of rigorously skimming through many papers, picking out the better ones and editing them thoroughly. The unique NUJS Law Review model has been path-breaking. I am glad I was a part of it, at a time when this institution was being built from scratch by Professor MP Singh and a team of brilliant seniors.

After law school you joined AMSS, Mumbai. How was the BigLaw experience?

(At AMSS, Abhishek worked for almost a year in the firm’s Private Equity/Mergers and Acquisitions Team)

It was my first job, a day zero placement at that. It shall always be very special. Mumbai shall always be close to my heart for various reasons. I had always wanted to work with a major Indian law firm. But with each of my internships I realised, that I was growing disenchanted with the entire idea of corporate law firms and the typical lifestyle changes that are inevitable.

The real life experience at AMSS made me realize that only corporate law, or even law for that matter, would not motivate me. It had to be more holistic, more challenging, and this transition had to happen on my terms.

When and how did you decide to go for the civil services?

The intersection of law, policy and governance deeply interests me. The Civil Services promised that along with great diversity and a unique opportunity to work for the people directly. I was very happy being a lawyer, but I was not satisfied with just that. I wanted to marry policy and governance to it, which is why the shift to bureaucracy made sense. In many ways, the UPSC CSE presented the next level for me as a lawyer: that is, connecting the citizens and public with law and governance.

But I wanted to pursue this career for the right reasons. So I first decided to put in my papers. I did not leave AMSS because I wanted to do the UPSC CSE.

I left the lure of a very prestigious and glamorous job at the best Indian law firm, because it did not align with my vision and priorities in life. After two months of resigning, I finally struck out all other competing and compelling alternative career choices, and decided that I should give the UPSC exams a shot. It was based on a year-long and excruciating cost-benefit analysis, which had started while I was still in AMSS.

For me, it has always been about following my inner vision and motivation: with some courage, a lot of guts and an unfailing faith in my actions and thoughts. The thrill of risks, backed with thorough background research, gives me an adrenaline rush! I did not write myriad exams just for practice, as many of my friends did. My only singular priority was clearing the UPSC CSE. Nothing more, but nothing less!

To gain exposure for UPSC, what all did you do?

I pursued independent legal and policy research. I got back to blogging on different genres and themes. That helped me in my UPSC preparation tremendously. I was attached to an international NGO, which helped me appreciate the grassroots issues. I was blogging for a junior from law school, on her website www.lawschoolsterrace.com. I liked connecting with the young law school students community through this.

I did not want to be just another aspirant, doing what lakhs of people always do: only study! I wanted to pursue my interests and hobbies also. I wanted to grow as an individual. I wanted to reflect that in my attitude towards this exam.

Tell us what drove you to join the Indian Revenue Service? What were your service preferences?

My service preferences were: IAS-IRS–IPS-IFS.

This is not going to be my first job and as such, I have no star dust in my eyes regarding the civil services. I can only do a job that I am interested in really, and one that fits into my larger vision -personally and professionally. The IRS fit the bill perfectly.

You have secured a very high rank in the UPSC Exam. Tell our readers how to prepare for these exams to achieve success and on preparations you underwent to crack the exam.

This was my second attempt. I failed to clear the prelims in my first attempt as I had no understanding of what the UPSC expects of the students. Lack of focus and complacency are largely to be blamed in hindsight.

I prepared for a year all by myself at Bhubaneswar. I moved to Delhi for around 3 months and joined Sriram’s IAS. Sriram Sir was the perfect mentor I could ask for. That short stint helped me consolidate my preparation. I came back home for my second attempt in 2014, and joined Career Launcher and another local institute, Aarohan, for prelims tests only. I did not attend the classes at these places. I only wanted to polish my preparation.

I made use of the internet and newspapers thoroughly. I wrote tests regularly and had a fixed, yet flexible timetable with daily, monthly and exam level targets. My uncle, Mr. Santosh Behera, helped me prepare systematically for the personality test round.

How do you plan to go ahead in time?

As long as I am committed to my job, and keep referencing back to my law school training, I can ensure I do my work as is expected of me. The biggest impact often comes from doing the simplest of acts with great faith, honesty and sincerity.

Please give our young readers and followers some tips to help them ace the mighty UPSC.

Focus, and you shall have it!

Many of us are obsessed with our Plans B, C, D so much that Plan A (clearing the UPSC) gets compromised. A friend of mine told me once that there is a reason Plan A takes time. Give it the time and energy it deserves. It will reward you, one way or the other.

If I were to borrow the thoughts and words of the Greek poet, Constantine Cavafy, this ‘Journey to Ithaca’, is totally worth its while! So enjoy the process, and wait for success to come at its own time!

Godspeed and best wishes to all the aspirants!
December 10, 2015
Sibichen Mathew, Advisor (Joint Secretary level), TRAI, on the role of a Senior IRS officer and being an author

Dr. Sibichen K Mathew is an Indian Revenue Service (IRS) officer of the 1992 batch. An alumnus of the Indian Institute of Management- Bangalore and the Jawaharlal Nehru University, he currently serves as Advisor to the Telecom Regulatory Authority of India (Joint Secretary Level). Apart from his role as a Senior Civil Servant, he is also a leadership trainer, blogger, author, sociologist, and a policy researcher.

He is the recipient of the UGC Research Fellowship and has been awarded gold medals from the National Police Academy and National Academy of Direct Taxes. He is the author of the books, “Making People Pay: The Economic Sociology of Taxation” and “When the Boss is Wrong”. He was also the college topper of the Bachelor of Law degree from the Karnataka State Law University.

What brought you into legal studies after having extensive experience in Academics?

(Sibichen holds a Bachelors in Chemistry, Masters in Sociology from Kerala University, an M.Phil from Jawaharlal Nehru University and a Ph.D from Bharathiar University, Coimbatore.)

I believe that learning is a continuous process. It never stops if we are in search of wisdom. The more I learn, I understand that how ignorant I am. That shatters my ego.

Of all the courses I pursued, one that gave me immense satisfaction was my LLB course. Law is one discipline which instantly gives the student a feeling of empowerment. I always felt that a formal schooling in law can give us tremendous confidence in dissecting the social reality sensibly and will give the necessary courage to fight for justice. Law and justice are inextricably intertwined.

Being a topper in LL.B please give us a few actionable tips on scoring higher grades.

(Sibichen has received his LL.B degree from Karnataka State Law University in 2012 where he was a college topper and a rank holder.)

Once you enrol for an LL.B course, the first thing you need to do is to connect and approach whatever you see, read and hear with a legal perspective. Even when one reads the daily newspaper, an alert and keen law student would link the facts and incidents narrated there with the extant legal provisions and judicial positions he learnt. For example, a typical newspaper contains a number of reports about crimes happened across the world. An easy way to learn the discipline is by linking each such incident of crime with the corresponding sections of IPC, Cr PC, etc and other specific Acts. You will not forget the sections later-on.

The second tip is to cultivate a habit of quickly glancing at the important decisions of the Supreme Court, various high courts and tribunals reported in the online and offline sources at least once a week if not on a daily basis. By subscribing to various news aggregators, you can get instant access to your chosen fields in your smart phones.

Thirdly, liberally quote the case laws and the gist of the decisions while answering your questions during the examinations.

Please note that there is no alternative to bare Acts. One has to read and understand every word used in a particular section. Commentaries can be read later. And, refer the guides only for revision. Prepare your own notes after reading the bare Acts and the commentaries. Include the latest case laws in the answers you prepared. Please quote connected incidents and the judicial observations reported recently by media to illustrate in your answers.

Tell us about your B-School experience and also give some highlights of your course which you pursued from IIM-B.

(Sibichen has also pursued a full-time post-graduation in Public Policy and Management (PGP-PM) from Indian Institute of Management, Bangalore (IIM-B).)

The course at IIM-B really opened up my world view beyond what I learned and did before. It was a course that inducted me deeply to various areas such as international trade, global public policy, international regulatory institutions, public finance, decision making models, business laws, business process flow and human resources management. The teaching methods and evaluation were extremely rigorous but of very high quality.

Was it a professional requirement to pursue courses in Public Policy and Taxation to enhance more in your career?

(Sibichen has pursued courses on International Public policy and Corporate Taxation & Advocacy Skills from the Syracuse and Duke Universities respectively.)

Though it was a professional requirement, I could use the opportunity to gather data on some of my pet subjects such as transnational tax evasion, money laundering and white collar crimes. I could interact with experts during my stay in the universities and there are vast resources available in the libraries of these universities. Law students should try to pursue a post graduate degree in any of the best universities abroad.

Please comment on the quality and structure of these courses. How much practical knowledge did you gain from it?

The learning happens in a very liberal academic environment. The process is not one way, from teacher to student. The students learn from each other. The teachers also learn from the insights shared by the students. The nature of evaluation is also based on the choice of the students. One can give weightage to the assignments, projects, written examinations and oral presentations as per their choice. The global exposure is essential for a law student in an increasingly globalized world where businesses and entities function without borders.

After your graduation, which are the competitive exams you have taken?

While pursuing my graduation, I started writing many competitive examinations. I qualified a few examinations for jobs offered by the state government. I qualified for the UGC-JRF in my subject and I was the only student to get the fellowship in my subject from my university that year. Though I started preparing for the Civil Services Examination after I completed my graduation, the real push came only when I got admission in JNU as I saw many students studying more than 16 hours every day for it.

What motivated you to appear for UPSC? How was it cracking the UPSC in the early 90s?

(Sibichen is an Indian Revenue Service (IRS) officer of the 1992 batch, he is now in the ranks of Commissioner of Income Tax.)

To pass the civil services, one has to be jack of all trades, but master of none. That means, one should have some idea about all subjects under the sun. One has to open his eyes and ears to whatever happening across the globe. Read whatever you get. Have your own view on the affairs and policies of the institutions and the governments. Be systematic in the preparation. Be focussed while writing the answers.

Tell us about your experience working with the Income Tax Department of Government of India, in various capacities starting from Assistant Commissioner of Income Tax, which was your first post.

Indian Revenue Service offers challenging assignments to all the officers. There are diverse jobs within the career: Assessment, Criminal Investigation, Judicial roles, Administration, Systems Management, etc. One will get exposure to all types of businesses, tax laws, economic offences, innovative techniques of investigation, transnational tax practices etc. The job gives tremendous satisfaction and there is a culture of very high level of professionalism within the department. I could succeed in busting large rackets of organized tax evasion and received recognition from the Central Board of Direct Taxes, Ministry of Finance, Government of India consecutively for five years for contributing to the department by way of best practices at work.

In the meanwhile, you have authored two books titled “Making People Pay: The Economic Sociology of Taxation” and ‘’When the Boss is wrong’’. Please give a brief insight of these two books to our readers.

My first book, ‘Making People Pay: The Economic Sociology of Taxation’ is the result of about six years of research. My second book, ‘When the Boss is Wrong: Making and Unmaking of the Leader within You’ took about three years to write. It was difficult to get a good publisher for the first book, as it happens for any first time authors. The going was easy once the first book did extremely well in the market.

Why do you think “Making People Pay” attracted the readers so much? What kind of feedback you are getting regarding this book?

(Sibichen’s book “Making People Pay: The Economic Sociology of Taxation” has been reprinted thrice and very widely circulated across the globe.)

It was not clear for me why a country with considerable tax elasticity and tax potentiality found it difficult to attract more people to its tax rolls and gain more money to the direct taxes kitty. So I started my search for the answers and I realized the need for a systematic macro analysis of the issues. I was in fact plunging myself to what many call ‘research’ on the subject. Is tax aversion unique to some countries? My analysis proved not. There are several historical, political and sociological factors that deter people from paying taxes globally. It is not just economic factors that determine tax compliance as it is widely thought off. Attempt in this book was to analyze those factors. It threw open certain valid questions. Why people in some countries comply better than others? Why tax evasion is not frowned upon in some countries and disgraceful in some other countries? Any theoretical analysis on the behaviour of people is incomplete without analysis of primary data. Therefore a unique attempt was also made here to understand tax evasion and tax enforcement through a study of tax evaders (or who were branded so) themselves.. The interviews and case studies with them have, without exception, cumulatively and intellectually enriched me as they helped me to understand the behavioural pattern, attitudes, perceptions and expectations of taxpayers in general.

Are you planning to publish more books in future? Do you think your books will influence and attract young readers as well?

(Sibichen’s books were appreciated by M.N. Venkatachaliah, Former Chief Justice of India, Mr. Cyrus P. Mistry, Chairman Tata Sons; Mr. N.R. Narayana Murthy, Chairman Infosys Ltd; Mr. Abhinav Bhaduri, Chief Learning Officer at Wipro Limited; Mr. Anand Surana, Director Micro Labs for your published books.)

I have got appreciations not only from very eminent people but also from many young persons, students and retired people for both books. In the book, ‘When the Boss is Wrong’, I have presented 50 different dimensions of bad leadership and their ramifications for the people and the organization. There is also an attempt to suggest certain precautions and prescriptions for persons (both in their roles as a team member and a boss) and some precepts for the organizations concerned.

I have a blog named ‘Cyber Diary’ and I will be focussing on writing more articles in that for popular reading. Many times, blog posts are more powerful than published books.

How did you go about so many awards in your career?

(Sibichen is the recipient of a Gold medal from the University of Kerala for topping the Post Graduate Examination, a Gold medal from the National Police Academy, a Gold Medal from the National Academy of Direct Taxes for extracurricular activities, for securing “A” Grade for the post graduate courses which he completed from Jawaharlal Nehru University and Indian Institute of Management, for recognition for his work at Central Board of Direct Taxes for five years consecutively, UGC Research Fellowship and he was also nominated for Commonwealth fellowship and ICSSR /ISEC Fellowship.)

I don’t know. Maybe it’s a little bit of hard work, some strategic planning and a lot of blessings.

How was your experience serving as a Deputy Commissioner of Coimbatore as well as the Deputy Director (Investigation), in the Investigations Directorate working in the Tamil Nadu cadre?

The key duties in the above roles were to investigate tax evasion, detect black money and raise tax demands and penalties. I was successful in unearthing a few complex and organized tax evasion practices.

Can you share any memorable or interesting experiences in your stint as a Senior Authorized Representative at ITAT?

(Sibichen has worked mostly on money laundering and tax evasion cases while he was serving as the Senior Authorized Representative of the Department at the Income Tax Appellate Tribunal, Bangalore and as the Additional Commissioner of Bangalore (Investigations))

More than the opportunity to defend cases for the government, I got benefitted from the unique experience as a counsel. It sharpened my skills in advocacy and acquisition of legal knowledge, and gave tremendous confidence in arguing cases against the submissions of acclaimed legal experts.

What kind of cases you are dealing with at TRAI? Give some insights on those matters.

(Currently Sibichen is working as a Regional Head and Advisor in the Telecom Regulatory Authority of India (TRAI).)

My duties include monitoring of regulatory compliance by telecom, broadcasting and cable companies. I am also in charge of conducting regular meetings with all stakeholders in the states of Maharashtra, Goa, Karnataka and Kerala. Currently, the focus is on digitization of cable TV. We also collect feedback from the public on various policies and issues. Current discussions on platform services and net neutrality are some examples of such consultations with public.

You have so many landmark achievements in your life. Now, tell us what have been your failures and successes? What were the biggest hurdles and challenges in your life till date?

If I have failed anytime the blame should go to me only. Proper utilization of time, prioritization, sincerity and devotion to work, and goal setting are the keys to success. I feel that a person can become a successful individual and an acceptable personality in society by acquiring emotional intelligence, social intelligence, communication intelligence and cultural intelligence. These are the four pillars of success. I have mentioned this in detail in my latest book, ‘When the Boss is Wrong: Making and Unmaking of the Leader within You’.

If someone does not go to a top law school, would you say he still has a shot at a great career in law? What should such a person do to develop necessary skills and profile?

Please understand that the last time the name of the institution you studied your law matters is only when you get placed for the first time. From the second day of your career, your background is immaterial and irrelevant for all. They look at your: technical competence, professionalism, attitude, managerial and social skills and willingness to learn.

I am sure, a student who is not from a top national law school can get recognized and excel with the above in right proportion. If you are not from a high ranking law school, you may try to participate in national level law seminars, debates and moot courts and also write a few research papers in national or international journals. You will definitely get good placements.

What would be your advice to our readers who are budding lawyers and law students?

Never stop reading articles that can not only enhance knowledge, but also inspire you to achieve your goals. Prioritize your time.

My motto is ‘Promise Less; Deliver More’. I urge you also to earn a reputation of fulfilling the promises and sticking to deadlines.

My contact details:

FB: Sibichen Mathew

Website: sibichen.in

June 7, 2015
Sunil Agarwal, Senior Tax Partner, AZB, on tax litigation, and work as Income Tax Commissioner
Mr. Sunil Agrawal graduated in law from the University of Ahmedabad. Prior to that, he had also successfully completed his Bachelor’s in Science and MBBS. He has worked with the Indian Revenue Services for over twenty years as Additional Commissioner of Income Tax. He is currently Senior Taxation Partner at AZB & Partners.

In this interview we speak to him about:
- Working with the Government of India
- Work at the Income Tax Simplification Committee
- Retiring as an Additional Commissioner of Income Tax and joining AZB as a partner
When and why did you decide to study law?

It was in 1995–while working as an Investigating Officer in the Indian Revenue Service, my boss all of a sudden directed me to argue the case which I had myself decided as an investigating officer before the Income Tax Appellate Tribunal (ITAT) for and on behalf of the Income Tax Department. I had no prior experience of arguing a case. The hearing of this case continued for about a week. Opposite to me was a senior advocate Mr. Dinesh Vyas, reputed to be the best tax counsel in India at that point of time. I succeeded. After the judgment, he encouraged me to take up the role of an arguing counsel, rather than continuing in the government service. At that point of time, I decided to complete my law degree.

What are the competitive exams you have taken?

I have taken the following competitive exams:

Combined Pre-Medical Test (CPMT) in Uttar Pradesh – scored 5th rank in Uttar Pradesh and 2nd in Agra (my home-town). Although I ranked 4th in my university, after completing my MBBS, I did not pursue medicine as a career, I thought that I could better serve the nation while being in public services.

Bank Probationary Officers Exam – I worked in Punjab National Bank as a Branch Manager (while still a probationer). It was a very satisfying experience of having the good fortune of understanding the working of and managing a branch of a leading public sector bank. It was even more satisfying because this was where I substantially improved loan recovery rates for priority sector loans, in less than one year.

UPSC Exam (civil services) – UPSC civil services exam is known to be the toughest competitive examination in the world (so recognized by the Guinness Book of Records).

The scope of studies is extremely wide – it goes without saying that one has to study in a meaningful and sincere manner for at least thirteen to fourteen hours a day at least for a year, if not more, to stand a chance of success in the exam.

Has your study of medicine and your experience as a banker helped you as a lawyer?

Emphatically yes. Any science-related subject, medicine being no exception, forces a student to be analytical and logical. These qualities, if inculcated can help an individual in any vocation or profession he or she might undertake. In fact, I have used this knowledge in my public service career and in professional career, wherever I found it to be necessary. This knowledge has been very helpful.

In what capacities have you worked with the government?

I have worked in the following areas of Income Tax Department:
- Investigation
- Corporate Assessments
- International Taxation
- Arguing counsel before the Income Tax Appellate Tribunal (ITAT) and
- Authority of Advanced Rulings (AAR).
How has this experience contributed to your present stint in a law firm?

Working with the Income Tax Department has provided me the width and depth on the subject which I cherish. It is very difficult to acquire comparable exposure while working in the private sector alone.

How was your experience working with the Income Tax Simplification Committee?

It was an extremely rewarding experience. I was one of the members of this Select Committee. The mandate to this committee was to simplify the Income Tax Act, 1961, rather than to modify it.

When I was a Joint Commissioner of Income Tax in charge of corporate assessments, I had found some lacunae in the Law which were being exploited by the companies, at the time making assessments of large corporate groups. With the objective of plugging these loopholes, I had proposed amendments to the provisions of the Income Tax Act and given the draft of the proposed amendments with case studies to demonstrate how the loopholes were being exploited. It has been fortunate that such amendment proposals were approved by Ministry of Finance/ Ministry of Law, Govt. of India. I am happy to share that the proposed amendments became a part of Income Tax Act, 1961 which are still in force.

The suggested amendments to certain provisions of the Income Tax Act which were prone to blatant misuse and perhaps my prior experience in writing articles in professional tax journals, such as Income Tax Reports (ITR), Taxmann, experience of having argued against almost all leading tax advocates, etc. probably contributed towards my appointment.

How was the experience of working with an industry body such as CII?

Working with an industry body on tax issues of common interest is a very rewarding experience, since we were trying to arrive at workable solutions to the problems of several relevant stakeholders.

Can you share any memorable or interesting experiences in your stint as a senior government counsel at ITAT?

On a lighter vein, I was probably the first government counsel arguing in the ITAT who used a laptop to access and update a self maintained database of cases and precedents.

At that time it was perceived as a threat by some of the most reputed opposing counsels! I had prepared on my own a section-wise database using major authorities from Supreme Court and High Courts and ITAT which I used to refer while citing support for a proposition I was arguing. This was done out of necessity and innovation. As government counsel, I did not have the necessary infrastructure to provide four copies of every judgment which was cited before the bench.

Which part of your experience with the government has turned out to be most relevant in your present stint as a law firm partner?

Looking down the memory lane, it would not be possible to pinpoint any particular aspect of my experience with the government which can be singled out as most relevant. In fact, it is the overall cumulative experience of having served the government in various capacities, whether as an investigating officer, assessing officer or a departmental representative before the ITAT or AAR which has given me the exposure that one cannot gain otherwise.

Can you explain how life as a civil servant or as a government counsel compares with life at a law firm?

If somebody is sincere, diligent, competent and honest to the job on hand I do not see any difference between my role, whether in government or as a law firm partner today.

Can you tell us about your time at AZB?

I am fortunate that I continue to handle variety of matters which I was used to handling in the government even after switching over to the law firm.

Working as a law firm partner, I have had more opportunities to acquire experience on the other side of the table, which I cherish.

According to you role of a senior counsel and a law firm partner in a complex litigation?

A law firm partner typically has the advantage of knowing the facts of his client’s case extremely well. On top of it, if he or she has additional litigation experience, the quality of the briefing to the senior counsel goes several notches up. This, in a sense, acts as a catalyst for the senior counsel so that the senior counsel is able to prepare himself better. The result is that the senior counsel does better in the court and accordingly the prospects of the client obtaining a better outcome in the litigation significantly improve.

Why did you decide to migrate to a law firm after government service?

Government of India recruits the best brains in the country through the world’s toughest competitive examination, but it is an irony of fate that the government is not able to retain some of the talent it has already recruited. I think the reasons are too well-known to be spelt out in detail here. I was no exception to this irony.

Is joining civil services a promising career option?

I would say here we are dealing with the issue of identity crisis. It is better if the youth is able to identify at quite an early stage of career what are their natural inclinations and propensities. Working through those natural gifts is the best way of realizing or unlocking one’s potential. So long as job or career switchover is in furtherance of this objective, perhaps no question should arise on the motive behind the switchover. I would not like to comment on the situation wherein the job switchover is inconsistent with this philosophy.
June 14, 2014