{"id":29485,"date":"2022-09-05T18:30:57","date_gmt":"2022-09-05T13:00:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gopalakrishnan-rajkumar-v-pcit-2022-445-itr-577-mad-hc-gopalakrishnan-ravim-v-pcit-2022-445-itr-577-mad-hc\/"},"modified":"2024-01-31T21:39:52","modified_gmt":"2024-01-31T16:09:52","slug":"gopalakrishnan-rajkumar-v-pcit-2022-445-itr-577-mad-hc-gopalakrishnan-ravim-v-pcit-2022-445-itr-577-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gopalakrishnan-rajkumar-v-pcit-2022-445-itr-577-mad-hc-gopalakrishnan-ravim-v-pcit-2022-445-itr-577-mad-hc\/","title":{"rendered":"Gopalakrishnan Rajkumar v. PCIT (2022) 445 ITR 577\/ 214 DTR 235 \/330 CTR 659(Mad.)(HC) Gopalakrishnan Ravim v. PCIT (2022) 445 ITR 577\/ 214 DTR 235\/330 CTR 659 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the intention of Parliament in enacting the Direct Tax Vivad Se Vishwas Act, 2020, is to bring a closure to disputes in respect of tax arrears. Taxpayers whose appeals are pending at any level are entitled to avail of the benefit of the scheme. Once an assessee settles his or her case under the 2020 Act proceedings initiated against him or her under section\u00a0263\u00a0of the\u00a0Income-tax Act, 1961, abate. Revision held\u00a0 to be not valid. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Abatement of  proceedings-Settlement of  Dispute-Revision proceedings initiated  abate-Revision held  to be not valid.    [Direct Tax Vivad Se Vishwas Act, 2020, Art. 226] <\/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":[21],"tags":[],"class_list":["post-29485","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Fz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29485","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=29485"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29485\/revisions"}],"predecessor-version":[{"id":38611,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29485\/revisions\/38611"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}