Home › Tax Laws › PCIT v. Shreyansh Corporation (2020) 421 ITR 153 /268 Taxman 334 (Guj.) (HC).Editorial : SLP of revenue is dismissed on ground of delay as there had been delay of 214 days in filing Special Leave Petitions without any satisfactory explanation in support of prayer for condonation . PCIT v . Shreyansh Corporation (2021) 277 Taxman 403 (SC)

PCIT v. Shreyansh Corporation (2020) 421 ITR 153 /268 Taxman 334 (Guj.) (HC).Editorial : SLP of revenue is dismissed on ground of delay as there had been delay of 214 days in filing Special Leave Petitions without any satisfactory explanation in support of prayer for condonation . PCIT v . Shreyansh Corporation (2021) 277 Taxman 403 (SC)

S. 245D : Settlement Commission-Additional offer in addition to accepted liability-Cannot be termed as non-disclosure of full and true facts in application u/s. 245C of the Act–Writ of revenue is dismissed.[S. 245C, 245D (4), 245D(6) , 245D (7) Art. 226 ]

Dismissing the petition of the revenue, the Court held that  additional offer in addition to accepted liability, cannot be termed as non -disclosure of full and true  facts in application u/s. 245C of the Act. Order of settlement commission is affirmed.Order of settlement commission is affirmed . referred  Ajmera Housing Corporation v CIT ( 2010) 326 ITR 642 (SC) , PCIT v Shree Nilkanth Developers ( 2017) 8 ITR -OL. 32 (Guj) (HC ). (AY. 2004 -05)