{"id":15086,"date":"2021-01-28T08:58:19","date_gmt":"2021-01-28T08:58:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishwas\/can-a-form-3-issued-by-the-da-be-revised-by-da\/"},"modified":"2021-01-29T10:37:05","modified_gmt":"2021-01-29T10:37:05","slug":"can-a-form-3-issued-by-the-da-be-revised-by-da","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/can-a-form-3-issued-by-the-da-be-revised-by-da\/","title":{"rendered":"Can a Form 3 issued by the DA be revised by DA"},"content":{"rendered":"<p>In my case after issue of Form 3 on 14\/12\/20 a communication has been received giving a revised Form 3 increasing the Tax payable quoting a Circular by CDBT dated 4\/12\/20. My case while it was of Assesment under Sec 143 as also informed in Form 1 submitted by me is now being treated as a Search case due to some guidelines in the captioned circular. Sec 5(3) of the VsV scheme clearly stipulates the the Form e once issued is conclusive and can not be reopened in any subsequent proceeding under the OT Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In my case after issue of Form 3 on 14\/12\/20 a communication has been received giving a revised Form 3 increasing the Tax payable quoting a Circular by CDBT dated 4\/12\/20. My case while it was of Assesment under Sec 143 as also informed in Form 1 submitted by me is now being treated as a Search case due to some guidelines in the captioned circular. Sec 5(3) of the VsV scheme clearly stipulates the the Form e once issued is conclusive and can not be reopened in any subsequent proceeding under the OT Act.<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/can-a-form-3-issued-by-the-da-be-revised-by-da\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-15086","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\/15086","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=15086"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15086"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15086"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=15086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}