Re: DETAILS IN PART B OF DECLARATION FORM 1
1.In case of appeal pending before ITAT whether in declaration form 1 part B “Details of order by which tax arrears determined” – in column 3 & 4 of this point whether the details is to be filed for order passed by AO U/s 143(3) or 250(Appeal effect) or appeal order passed by CIT(A).
2. In case of appeal filed before ITAT no ack.or reference no. is given, the Registrar simply returns one copy of covering letter of documents filed with form 36 by putting the seal/signature and date, so how the colomn of reference no. ack. no. is to be filled in column 7 of this part.
The tax arrears to be given as per the effect of the order passed u/s 250 of the Act.. If the effect is pending one may have to work the tax effect after considering the effect given by the CIT (A)
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