{"id":11185,"date":"2020-04-06T07:09:20","date_gmt":"2020-04-06T07:09:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vishwas\/prosecution-complaint-filed-before-dtvsv-but-withdrawn-later-by-the-i-t-department-whether-eligible-for-dtvsv\/"},"modified":"2020-04-07T04:56:06","modified_gmt":"2020-04-07T04:56:06","slug":"prosecution-complaint-filed-before-dtvsv-but-withdrawn-later-by-the-i-t-department-whether-eligible-for-dtvsv","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/prosecution-complaint-filed-before-dtvsv-but-withdrawn-later-by-the-i-t-department-whether-eligible-for-dtvsv\/","title":{"rendered":"Prosecution Complaint filed before DTVsV but withdrawn later by the I.T.Department-Whether eligible for DTVsV"},"content":{"rendered":"<p>In a case where prosecution proceedings under any of the provisions of the Income Tax Act has been instituted against the assessee immediately after framing of assessment against him by filing a complaint in the Competent Court though against the Spirit of Circular No.24\/2019 Dtd. 09.09.2019 issued by CBDT since the penalty has not been confirmed by the ITAT and simultaneously, the Department withdraws the Complaint filed before the Competent Court, Whether such withdrawal from the Court would tantamount to Non-institution of Prosecution Proceedings and the Benefit of the DTVsV could be availed by the assessee??<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In a case where prosecution proceedings under any of the provisions of the Income Tax Act has been instituted against the assessee immediately after framing of assessment against him by filing a complaint in the Competent Court though against the Spirit of Circular No.24\/2019 Dtd. 09.09.2019 issued by CBDT since the penalty has not been confirmed by the ITAT and simultaneously, the Department withdraws the Complaint filed before the Competent Court, Whether such withdrawal from the Court would tantamount to Non-institution of Prosecution Proceedings and the Benefit of the DTVsV could be availed by the assessee??<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/prosecution-complaint-filed-before-dtvsv-but-withdrawn-later-by-the-i-t-department-whether-eligible-for-dtvsv\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-11185","vishwas","type-vishwas","status-publish","hentry","expertname-dr-k-shivaram-sr-advocate"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/11185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11185"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11185"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11185"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=11185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}