{"id":2672,"date":"2018-10-22T10:36:36","date_gmt":"2018-10-22T10:36:36","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sangeeta-agrawal-smt-v-pcit-2018-257-taxman-263-304-ctr-330-169-dtr-169-mphc\/"},"modified":"2019-05-31T09:51:28","modified_gmt":"2019-05-31T09:51:28","slug":"sangeeta-agrawal-smt-v-pcit-2018-257-taxman-263-304-ctr-330-169-dtr-169-mphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sangeeta-agrawal-smt-v-pcit-2018-257-taxman-263-304-ctr-330-169-dtr-169-mphc\/","title":{"rendered":"Sangeeta Agrawal (Smt.)  v. PCIT (2018) 409 ITR 254\/ 257 Taxman 263\/ 304 CTR 330 \/ 169 DTR 169  (MP)(HC) Editorial: SLP of revenue is dismissed , PCIT v. Sangeeta Agrawal (Smt.) ( 2019) 262 Taxman 165 (SC)"},"content":{"rendered":"<p><span lang=\"EN-US\">Allowing the petition the Court held that ; under Income Declaration Scheme, 2016, assessee disclosed undisclosed income of Rs. 29,15,156 for assessment year 2014-15 determining total tax payable (including penalty) thereon at Rs. 13,12,271 and paid first instalment amounting to Rs. 3,28,068 . Case of assessee was selected for scrutiny for said assessment year 2014-15 and notice under section 143(2) was already issued . As a result revenue rejected assessee&#8217;s application under Disclosure Scheme . Accordingly the \u00a0revenue was to be directed to adjust amount which had been deposited by assessee . ( AY.2014-15)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income Declaration Scheme, 2016 \u2013 Finance Act, 2016<br \/>\nS. 183  : Refund of tax- Adjustment of tax paid under the schme against tax payable on regular assessment -Tax in respect of voluntarily disclosed income not refundable \u2013Application was rejected on the ground that notice u\/s 143(2) was already issued &#8211; Revenue was to be directed to adjust amount which had been deposited by assessee for the tax liability for the Asst year 2014-15 . [ S.191 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2672","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-H6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2672","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2672"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2672\/revisions"}],"predecessor-version":[{"id":5625,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2672\/revisions\/5625"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}