{"id":11193,"date":"2020-04-06T10:32:50","date_gmt":"2020-04-06T10:32:50","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vishwas\/appeal-agaist-order-u-s-1433-as-well-order-u-s-153a\/"},"modified":"2020-04-06T13:15:03","modified_gmt":"2020-04-06T13:15:03","slug":"appeal-agaist-order-u-s-1433-as-well-order-u-s-153a","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/appeal-agaist-order-u-s-1433-as-well-order-u-s-153a\/","title":{"rendered":"appeal agaist order u\/s 143[3] as well order u\/s 153A"},"content":{"rendered":"<p>The assesse has filed appeal agaist order u\/s 143[3]before cit appeal say for AY 2015-16 which is pending.The demand in dispute is 10 cr. Pending the first appeal there was search at business premises.The assesse was again assessed for search period u\/s 153A including for the year for which appeal is pending ie AY 2015-16.Since there was no incriminating material for the relevant year same income assessed earlier was assessed again and demand of 10cr [as increased by interest]was raised.Assesse again filed appeal before another cit appeal as after search case was centralised. The ISSUE FOR CONSIDERATION IS ELIGIBLITY TO AVAIL THE BENEFIT OF SCHEME.ORIGINAL APPEAL FILED AND PENDING BEFORE REGULAR CIT APPEAL CAN BE SETTLED UNDER THIS SCHEME BUT SAME ISSUE IN ANOTHER APPEAL PENDING BEFORE CIT APPEAL CENTRAL IS NOT ELIGIBLE AS THE TAX EFFECT IS MORE THAN 5 CR.MOREOVER IF ASSESSE AVAILS OF SCHEME TO SETTLE FIRST APPEAL AGAIST ORDER U\/S 143[3] WILL INCOME ASSESSED U\/S 153A BE RECTIFIED OR SECOND APPEAL WILL BECOME INFRUCTOUS AS THERE IS NO OTHER ADDITION PLEASE ADVISE W<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The assesse has filed appeal agaist order u\/s 143[3]before cit appeal say for AY 2015-16 which is pending.The demand in dispute is 10 cr. Pending the first appeal there was search at business premises.The assesse was again assessed for search period u\/s 153A including for the year for which appeal is pending ie AY 2015-16.Since there was no incriminating material for the relevant year same income assessed earlier was assessed again and demand of 10cr [as increased by interest]was raised.Assesse again filed appeal before another cit appeal as after search case was centralised. The ISSUE FOR CONSIDERATION IS ELIGIBLITY TO AVAIL THE BENEFIT OF SCHEME.ORIGINAL APPEAL FILED AND PENDING BEFORE REGULAR CIT APPEAL CAN BE SETTLED UNDER THIS SCHEME BUT SAME ISSUE IN ANOTHER APPEAL PENDING BEFORE CIT APPEAL CENTRAL IS NOT ELIGIBLE AS THE TAX EFFECT IS MORE THAN 5 CR.MOREOVER IF ASSESSE AVAILS OF SCHEME TO SETTLE FIRST APPEAL AGAIST ORDER U\/S 143[3] WILL INCOME ASSESSED U\/S 153A BE RECTIFIED OR SECOND APPEAL WILL BECOME INFRUCTOUS AS THERE IS NO OTHER ADDITION PLEASE ADVISE W<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/appeal-agaist-order-u-s-1433-as-well-order-u-s-153a\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-11193","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\/11193","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=11193"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11193"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11193"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=11193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}