Re: treating non search case as search case

I have filed form 1 & 2 as non search case for assessment done u/s 143(2) rws 147 (reopened on the basis of information received from investigation office )

dept also considered in form 3 as non search case but by putting remarks (where reference of q no 70 of CBDT circular no 21 of 2020 dated 04/12/2020 has been made as disputed addition was based on search executed in another taxpayer case.) tax has been calculated as search case i.e. 1.25

what should i do

According to us  the interpretation of the CBDT is not in accordance with provision of the VSV  Act.  A Writ petition is filed before the Bombay High Court in Sushil  Bhatia HUF v .PCIT ( WPNO. (L) (No. 4666of 2021 dt 23 -2 -2021 , wherein Delhi High Court order in Ashsih Saraf v .PCIT dt 15 -2 -2021 is  relied on.  The matter  is adjourned to 17 -3 -2021 .  We hope the Court may decide on 17 -3 -2021 .   Similar petitions are filed before the Delhi High Court In Prime India Pvt Ltd v .PCIT and ors WP NO. 2579/   2021 the interim order is  passed on 25 -2 -2021 , the matters are kept for hearing on 4 -5 -2021 .

The assessee may have to file writ before the High Court .

 

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