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Claim of reliefs envisaged by BIFR in Sanctioned Rehabilitation Schemes by sick Companies in their ITRs - Income Tax - F.NO.DIT(R)/BIFR/2016-17/1643

Extract

..... ick companies who had have filed references under the erstwhile Sick Industrial Companies (Special Provisions) Act, 1985 (SICA) which has now been repealed w.e.f. 1-12-2016. On the date of repeal, the processing of reliefs envisaged in the Rehabilitation Schemes approved by BIFR is pending in many cases. In the course of processing the relief, it has been noticed that some of the sick companies, in whose cases the BIFR had sanctioned Rehabilitation Schemes envisaging reliefs/concessions for cons .....

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Claim of reliefs envisaged by BIFR in Sanctioned Rehabilitation Schemes by sick Companies in their ITRs - Income Tax

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..... ficers may kindly be directed to examine the assessment records of the companies starting from the Cut-Off-Date to find out whether any relief has been wrongly claimed by the company and inadvertently allowed though the reliefs envisaged in Sanctioned Scheme have not been processed by this Directorate and the order allowing the relief has not been passed by the CBDT. In case, the reliefs/concessions have been wrongly allowed, appropriate remedial action has to be taken immediately. The process o .....

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Claim of reliefs envisaged by BIFR in Sanctioned Rehabilitation Schemes by sick Companies in their ITRs - Income Tax

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