Answers By Expert: Advocate Shashi Ashok Bekal
  Can High Court give directive for something not brought up in court ?
Appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order of ITAT. Here the HC has given direction to allow assessee to file under Vivad Se Vishwas scheme but the ITAT went only for condonation of delay for limitation period which was allowed by HC. Is it beyond HC's jurisdiction to give directive to assessee to go for VSV scheme ? The main question is does the HC have power under 260A to direct on issue not brought up in court ? https://taxguru.in/income-tax/hc-allows-assessee-avail-vivad-se-vishwas-scheme-benefit-due-date-considering-delay-filing-appeal-revenue.html


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  Reassessment proceedings U/s148 on the basis of non payment towards IDS declaration
Assessee is an individual.  assessee filed the declaration under IDS for A.Y. 2012-13 in respect of undisclosed income. In the said declaration assessee showing nature of undisclosed income as cash. Assesse not deposit the subsequent tax instalment of IDS accordingly such IDS declaration considered as invalid . AO has issued the Notice U/s 148 on 30.03.2019 on the direction of PCIT on the ground assessee has not paid the taxes under the IDS declaration and therefore the income disclosed in the IDS for A.Y. 2012-13. whether the action of AO for reopening the  the assessment for A.Y 2012-13 and considering…


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  153A vs 153C
Can AO issue notice u/s 153C after he realised that notice u/s 153A was invalid due to lack of search warrant on Assessee ?


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  263 Revision
After ITAT quashed order u/s 263 passed by pcit , AO issues notice u/s 154 on same point, what can be the remedy with Assessee? Does it partake contempt of order of ITAT ? any case law?


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  Penalty U/Sec. 271D and 271E, loan or deposit , cash
Assessee is partnership firm engaged in the business of Dignostic center.  During the search in the year 2017 with third party who is finance broker, a diary was found where noting about amount received and amount given , rate of interest and his commission was recorded. In the said dairy names were recorded in coded form, he has given statement that he earns only commission in the transcations , but did not disclosed the name of party. However, employee of the said assessee has given the details of names which are written in coded form. On the basis of such…


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  Assessment under section 148
We have filed a return u.s 148 in response to notice u.s 148, then what is the status of earlier return filed us 139?


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  148A, Revision
Can AO issue notice i/s 148A when notice u/s 263 is pending on same point ?


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  MA on the ground of latest amendment about claim of education cess
In the case of the assessee co for A.Y 2014-15,  Hon'ble ITAT has consider the additional ground about claim of educational cess as allowable expenditure on the basis of decision of jurisdictional HC and allowed the claim and directed the AO to ascertain the correct amount of education cess and then allow a deduction for it, after allowing opportunity of hearing to the assessee (Order of ITAT dated 17.08.2021) Department has filed an MA on 12.08.2022 on the ground that Tribunal has not considered the decision of Supreme Court in the case of CIT vs. K. Srinivasan (1972) 83 ITR…


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  115BBE
Does 115BBE apply to amount declared during survey u/s 133A?


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  Clarification about money sending from India and filing of ITR by a Resident but living outside India.
How much money father living in India send / gift to his daughter living in UK. What is the amount limit per Financial Year and what are the rules under Income Tax Act / RBI permission / intimation and under FERA etc A person is resident in India but living in London. As on date, he does not have any income in India. Whether he has to file his return in India mentioning Nil income or exempted from filing ITR as he does not have any income. Secondly, whether he has to give the details of assets in India and…


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