{"id":39258,"date":"2024-02-18T18:33:18","date_gmt":"2024-02-18T13:03:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-central-v-macrotech-developers-ltd-2023-295-taxman-218-sc-editorial-macrotech-developers-ltd-2021-434-itr-131-280-taxman-137-bom-hc\/"},"modified":"2024-05-26T09:13:43","modified_gmt":"2024-05-26T03:43:43","slug":"pcit-central-v-macrotech-developers-ltd-2023-295-taxman-218-sc-editorial-macrotech-developers-ltd-2021-434-itr-131-280-taxman-137-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-central-v-macrotech-developers-ltd-2023-295-taxman-218-sc-editorial-macrotech-developers-ltd-2021-434-itr-131-280-taxman-137-bom-hc\/","title":{"rendered":"PCIT (Central) v. Macrotech Developers Ltd. (2023) 295 Taxman 218\/ 335 CTR 990\/2024) 460 ITR 1 (SC) Editorial : Macrotech Developers Ltd. (2021 ) 434 ITR 131\/ 280 Taxman 137 ( Bom)( HC)"},"content":{"rendered":"<p>The assessee deposited self assessment tax along with interest for relevant year, after due date of filing return of income . Revenue initiated prosecution against assessee for delayed payment of self assessment tax. \u00a0Assessee filed a declaration under DTVSV scheme but same was not accepted in view of circular No. 21\/2020 High Court held that where there was a pending prosecution for assessment year in question on an issue unrelated to tax arrear, assessee would be eligible to file a declaration under Vivad se Vishwas Act High Court also held that Clarification given by revenue by way of answer to FAQ No. 73 of CBDT Circular No. 21\/2020 dated 4-12-2020 \u00a0<strong>(<\/strong>2020) 429 ITR 1 (St) dealing with ineligibility to file declaration under Vivad se Vishwas Act made after institution of prosecution for a particular assessment year not being in consonance with Vivad se Vishwas Act was to be set aside . SLP \u00a0of Revenue is dismissed .filed by revenue against said impugned order was to be dismissed . \u00a0(AY. 2015-16)<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Direct Tax Vivad Se Vishwas Act, 2020 ( 2020) 422 ITR 121 ( St) <\/p>\n<p>S. 9 : Act not to apply in certain cases &#8211; Tax arrear \u2013 Prosecution has been instituted on or before the date of filing of declaration- Wilful attempt to evade tax -Tax deduction at source \u2013 Prosecution &#8211; Q. 73 of CBDT Circular 21 of 2020 dated 4\/12\/2020 (2020) 429 ITR 1 (St) would stand set aside and quashed \u2013 SLP of Revenue dismissed . [ S. 2(1)(o ), 9(a)(ii) ,  Art, 14, 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-39258","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-adc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39258","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=39258"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39258\/revisions"}],"predecessor-version":[{"id":43104,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39258\/revisions\/43104"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}