Restoration of deemed withdrawal of appeal - Declaration filed ...

Income Tax

November 22, 2022

Restoration of deemed withdrawal of appeal - Declaration filed by the assessee u/s. 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 found as false - the Revenue cannot take shelter under sub-section (7) of section 4 of the DTVSVS Act, 2020. - appeal filed by the assessee is deemed to have been revived - AT

View Source

← Previous Next →

Restoration of deemed withdrawal of appeal - Declaration filed ...

Income Tax

November 22, 2022

You may also like:

Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020 - Circular

Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020 - Circular

THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 - AS INTRODUCED IN LOK SABHA

Penalty proceedings u/s 271FA - late filing of the SFT statement Online by the appellant - appellant opted for the Vivad Se Vishwas Scheme and paid the due amount - Form...

Vivad Se Vishwas scheme 2020 - ITAT had condoned the delay in filing the appeal - Once it is considered that the appeal before the Tribunal is deemed as having been...

Benefit of Vivad Se Vishwas Scheme ('VVS Scheme') - The assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the...

Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

Capital gain - period of limitation for deposit the amount in Capital Gain Account Scheme - Sub-Section (4) of Section 139 provides extended period of limitation as an...

Disallowance of exemption u/s 54F - assessee failed to deposit unutilized funds in a capital gains account scheme before filing the return of income u/s 139(1) -...

Processing of invalid return u/s 143(1) - Denial of exemption u/s 10(23C)(iiiad) - non-filing of ITR-V within 120 days made the assessee’s return as ‘invalid’ being...

Rejection of application under Direct Tax Vivad Se Vishwas Act, 2020 (DTVSVA) - Appellant / Assessee has filed an appeal with the application for condonation of delay...

Condonation of delay in filing appeal - cancellation of the GSTIN registration of the petitioner - It is true that the petitioner has not filed any application for...

Penalty u/s 271(1)(c) - when the assessee company had been assessed to tax under the deeming provisions of Sec. 115JB of the Act, therefore, on the basis of our...

Direct Tax Vivad Se Vishwas Scheme - definition of ‘dispute’ under the VSV Act / Rules - attempt by the CIT to exclude a genuine disputant of tax liability, like the...

Deduction u/s 54(2) – The date of filing the return u/s.139 of the Act has wide scope - The return can be filed u/s.139(1) or u/s.139(4) of the Act - Both the returns...

Quick Updates: