{"id":47316,"date":"2024-10-17T13:30:31","date_gmt":"2024-10-17T08:00:31","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-vpr-mining-infrastructure-pvt-ltd2024-464-itr-586-sc-editorial-vpr-mining-infrastructure-pvt-ltd-v-uoi202321-itr-ol-491-2022-scc-online-ts-3438-telanganahc\/"},"modified":"2024-10-17T13:30:31","modified_gmt":"2024-10-17T08:00:31","slug":"pcit-v-vpr-mining-infrastructure-pvt-ltd2024-464-itr-586-sc-editorial-vpr-mining-infrastructure-pvt-ltd-v-uoi202321-itr-ol-491-2022-scc-online-ts-3438-telanganahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-vpr-mining-infrastructure-pvt-ltd2024-464-itr-586-sc-editorial-vpr-mining-infrastructure-pvt-ltd-v-uoi202321-itr-ol-491-2022-scc-online-ts-3438-telanganahc\/","title":{"rendered":"PCIT. v. VPR Mining Infrastructure Pvt. Ltd(2024) 464 ITR 586 (SC) Editorial : VPR Mining Infrastructure Pvt. Ltd. v. UOI(2023)21 ITR-OL 491\/ 2022 SCC OnLine TS 3438 (Telangana)(HC)"},"content":{"rendered":"<p>On writ \u00a0\u00a0High Court held that the prosecution against the assessee was under section\u00a0276CC\u00a0of the\u00a0Income-tax Act, 1961\u00a0pertaining to failure to furnish return under section\u00a0139(1)\u00a0or under section\u00a0153A\u00a0of the Act, that such delayed filing of returns could not be construed to be a \u201ctax arrear\u201d within the meaning of section\u00a02(1)(o)\u00a0of the\u00a0Direct Tax Vivad se Vishwas Act, 2020, and that therefore, the rejection of the declarations of the assessee filed under the Act could not be sustained and \u00a0quashed (AY.2011-12 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276CC : Offences and prosecutions-Failure to furnish return of income-Eligibility to file declaration under scheme-Tax arrears-Not a tax arrear under VVSV Act, 2020-Rejection of application-Prosecution is not valid-SLP of Revenue is dismissed.  [S. 139(1) 153A, Direct Tax Vivad Se Vishwas Act, 2020, S. 2(1(o), Art.. 136 ]  <\/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-47316","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cja","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47316","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=47316"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47316\/revisions"}],"predecessor-version":[{"id":47317,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/47316\/revisions\/47317"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=47316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=47316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=47316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}