{"id":11184,"date":"2020-04-06T07:06:13","date_gmt":"2020-04-06T07:06:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vishwas\/reopening-reassessment-u-s-148-after-issuance-of-final-certificate-by-da-under-dtvsv\/"},"modified":"2020-05-11T05:29:33","modified_gmt":"2020-05-11T05:29:33","slug":"reopening-reassessment-u-s-148-after-issuance-of-final-certificate-by-da-under-dtvsv","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/reopening-reassessment-u-s-148-after-issuance-of-final-certificate-by-da-under-dtvsv\/","title":{"rendered":"Reopening\/Reassessment u\/s.148 after issuance of Final Certificate by DA under DTVsV"},"content":{"rendered":"

In a case where an assessee opts for the DTVsV and a Final Certificate is issued by the DA in terms of the said Act, whether the Department would be debarred from reopening the assessment case u\/s.148 of the Income Tax Act for the particular assessment year as per the provisions of section 5 of the DTVsV, even on the basis of any Audit Objections, fresh tangible material post assessment etc.??<\/p>\n","protected":false},"excerpt":{"rendered":"

In a case where an assessee opts for the DTVsV and a Final Certificate is issued by the DA in terms of the said Act, whether the Department would be debarred from reopening the assessment case u\/s.148 of the Income Tax Act for the particular assessment year as per the provisions of section 5 of the DTVsV, even on the basis of any Audit Objections, fresh tangible material post assessment etc.??<\/p>\n

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