Situation of genuine hardship justifying waiver of fee charged under section 234 E of income tax act 1961 regarding

Dear Sir Kindly let me know the status of this CBDT Letter No. F.No 275 / 27 / 2013 – IT (B) dt. 2.8.2016 Regards, Hema

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  CREDIT OF ADVANCE TAX PAID IN INCOME DECLARATION SCHEME-2016-Issue of reassessment notice u/s 148

CREDIT FOR ADVANCE TAX WAS TAKEN  FOR THE INCOME DECLARED UNDER THE INCOME DECLARATION SCHEME FORM WAS SUBMITTED ONLINE- CPC CREDIT WAS ALLOWED TO FORMS FILED PHYSICALLY BUT CPC HAS NOT TAKEN ANY ACTION   NOW 148 NOTICE IS ISSUED BY ITO WHAT COULD BE REMEDY

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  Status of receipts whether as Karta of their respective HUF or Individual ?

Whether income derived from funds of HUF – Individual or family income ?

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  whether Capital gains tax on compulsory acquisition of agriculture land in 2010 is taxable ?

My agricultural land was compulsorily acquired under the NHAI act in 2010. Some enhanced compensation was received by me in 2021 and the case is still pending in high court. I am confused if I will need to pay capital gains tax on the compensation received. As I said the acquisition was done in 2010. Are you able to please help out. Thank you

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  Whether legal heirs are liable to pay Capital gains tax in respect of property which was sold before his death ?

Sir, There is a sale of immovable property during the financial year 2020-21 in the month of August. However, the assessee has died at the end of the year in the month of March 2021. Is there a liability to pay capital gain tax on this sale by the legal heirs? Please clarify

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  Can reopening of second reassessment is permissible if the assessment was done u/s 143 ( 3), after approval of higher Authority ?

After order u/S 143(3) and assessments u/S 151 a can officer issue notice u/S 148.

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  Whether return in response to notice u/s 148 is required to be filed or mere letter stating that the return already may be taken as return in response to section 148 of the Act ?

sir, In response to notice u/s 148 , is it required to file return of income or is it enough by giving reply that return already  be taken as one in response to re opening notice. some officers insist  on filing of return .

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  Send us the copy of Judgment on reassessment , in CIT v. Smithkline Beecham Consumer Brands Ltd. (2003) 126 Taxman 104 (Chd.) (Mag.).

Need a case law of CIT v. Smithkline Beecham Consumer Brands Ltd. (2003) 126 Taxman 104 (Chd.) (Mag.).

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  DLC or circle rate of immovable property fixed by stamp duty/ Registrar office

Sir, Whether AO can make addition in the case of purchaser of property of the diffrence of actual purchase as per document and  DLC rate fixed by the registrar for stamp duty purpose. In my case actual purchase rate is lower to the DLC rate. whether declaration of deemed income is necessary. Presently, transactions are made below the DLC rate. Kindly clear whether DLC  rate is only considered for capital gain purpose and it is not applicable to purchaser of the property.

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  Whether ITAT can see the satisfaction note dwawn before search

Whether ITAT can see the satisfaction note drawn before search . S. 132 , 254 ( 1)

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