Denial of refund of tax - Declaration of income in the return ...

Income Tax

August 11, 2020

Denial of refund of tax - Declaration of income in the return filed by the assessee is a voluntary act and admitted by the assessee which cannot be retracted subsequently only because the initiation of proceedings u/s 158BC were quashed by the High Court due to technical defect in the notice issued u/s 158BC - AT

View Source

← Previous Next →

Denial of refund of tax - Declaration of income in the return ...

Income Tax

August 11, 2020

You may also like:

Assessee retracting and giving proper explanation for investment, after two months - Statement made at odd hours cannot be considered as voluntary statement.

After giving voluntary statements admitting the non-payment of Service Tax and giving an undertaking to discharge the outstanding Service Tax liability, one cannot seek...

Denial of input tax credit - Assessee filed Nil returns - The revised returns were filed only after inspection, etc., and therefore, cannot be accepted as a voluntary...

Rejection of declaration under the Voluntary Compliance Entitlement Scheme (VCES) - Proceedings initiated by the department for rejection of the VCES declaration cannot...

Voluntary Compliance Entitlement Scheme - correction sought in the erroneous declaration made in VCES-1 form to reduce the tax liability - it would be a purely...

Service Tax Voluntary Compliance Encouragement Scheme, 2013 - Request for rectification / amendment in the declaration - request denied - HC

Petitioner’s declaration under the scheme (SVLDRS) was rejected on the ground that petitioner had filed the declaration after initiation of enquiry - - The respondent No....

Refund of unutilized CENVAT Credit - The period involved is April, 2017 to June, 2017 and the refund claim was made in June, 2018, which is perhaps within the period of...

Refund of unutilised CENVAT credit - amount paid under Voluntary Compliance Encouragement Scheme (VCES) - Section 107 has never debarred the assessee from claiming...

Denial of exemption under section 80P on the mere ground of belated filing of return by the assessee concerned not justified - HC

Quick Updates: