Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 2019 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 415 - SC - Income TaxAddition u/s 56(2)(viia) - reopening of assessment - CBDT (Central Board of Direct Taxes) Circular No.10/2018 dated 31st December, 2018, which pertained to the clarification issued in respect of applicability of Section 56(2)(viia) as well as another Circular No.2/2019 dated 4th January, 2019, vide which Circular No.10/2018 dated 31st December, 2018 has been withdrawn by the CBDT - Since these circulars are not part of the record, Mr. Tushar Mehta submits that the appropriate course of action is to file these circulars supported by an affidavit and also to state the purpose for which the circulars have been referred to and relied upon - Held that:- Mr. P. Chidambaram wants and is granted one week's time to file the affidavit along with documents. Response thereto can be filed within one week thereafter. List on 29.1.2019. Interim order passed on 4.12.2018 to continue in the meantime.
|