The Honable Courts of various States has quashed the Notice issued under Section 148 after the 31.03.2021. My question is once notice issued and quashed by the Honable Court (irrespective of income involved), can Income Tax Authorities issued the Notice under 148a on same issue after 31.03.2022. If so does it voilate the Fundament Right 20 which protect against the double jeapardi
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Assessee is an individual. and for A.Y. 2012-13 since his appeal was pending before the CIT(A) has opted for the VSVS and fill up the form 1 and 2, As per the Advice of his Lawyer has paid the tax as per working of the liability given by the lawyer . However , while issuing Form 3, the liability worked out by the PCIT is more by Rs. 12/- , and where as as per Lawyer the assessee has paid correct amount. PCIT is rejecting his application under VSVS as there is short payment of Rs. 12/- . Please guide.
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We have settled a dispute under Direct Tax VsV Scheme. We would like to withdraw the appeal. Please provide any template for reference.
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THE ASSESSMENT COMPLETED U/S 144 RWS 147 FOR AAY2013-14MADE ON 28.11.2019 IN WHICH THE ASSESSING OFFICER HAS NOT LEVIED INTEREST U S 234B(1) THE ASSESSEE HAS FILED THE APPLICAATION AGAINST THE ASSESSMNT ORDER UNDER VIVAD SE VISHWAS ACT 2020 AND MADE THE PAYMENT FOR WHICH FORM 4DTVSV RECEIVED . NOW THE ASSESSING OFFICER WANTS TO AMEND THE ASSESSMENT ORDER AS THERE IS A MISTAKE APPAARENT FROM THE RECORD WITH IN THE MEANING OF SECTION 154/155 OF THE INCOME TAX ACT 1961.PLEASE ADVICE HOW TO GO IN THIS MATTER
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Assessee is company. Consequent to search proceedings U/SEc. 132 of the Act in the Year 2015-16, assessee co filed the Returns of income in response in response to Notice U/SEc. 153A for A.Y. 2010-11 to 2016-17. Assessment U/SEc. 153A r.w.s. 143(3) were completed on 28.12.2017 as per the income disclosed in the Return as no incriminating material was found. Thereafter Audit objection was received by the assessee co for A.Y. 2013-14, where the diffrence in sale as per assessment order and audit report under MVAT act was pointed out. The department has issued Notice U/Sec. 154 on 22.05.2018, to which…
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Assessee is a partnership firm engaged in the business of developing of housing project eligible for deduction u/s 80IB(10) of the Act. They have developed the project which is commenced as per Commencement Certificate received in April,2007 and the project is completed as per completion certificate dated 31.03.2012. In the A.Y 2013-14, assessee earned net profit of Rs. 2.5 crores. As per the advice of the Tax Consultant, assessee firm has paid the AMT u/s 115JC on this profit as same is eligible for deduction u/s 80IB(10) of the Act. However, while uploading the return could not upload Form 10CCB…
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Assessee is partnership firm. Assessment was completed by the Addl. CIT, Mumbai. Assessee has filed an appeal before CIT A Mumbai, who has decided an appeal and deleted some addition and on some issues partly allowed an appeal . Assessee has filed an appeal against the said order of CIT A , before the ITAT Mumbai. Meanwhile assessee has shifted his office to Pune . Department has filed an appeal against the order of the CIT A on the issues where CIT has given full relief as well as part relief before the ITAT pune as the now filed is…
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When Writ petition in High Court, can assessment proceedings completed?
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Client Assessment was completed under 143(3) and appeal was filed and later opted for Vivad se vishwas scheme. Taxes paid. Now PCIT issues SCN under section 263 for reopening of Assessment for the same issue higher quantum. Is it permitted?
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Can I claim deductions and exemptions in return filed in response to notices u/s 148 of the Act even though I have not filed my original return u/s 139.
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Reassment for AY 2015-16