9911796707
TMI BlogOrder under section 119 of the Income-tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... y ) issued prior to April 1, 2022. In respect of such entities (i. e., successor companies), the apex court in Civil Appeal Nos. 9496-9499 of 2019 (arising out of SLP (C) Nos. 19678-19681 of 2019) = 2019 (12) TMI 991 - SUPREME COURT has held that the return of income filed by the successor companies, after taking into account the Scheme of Arrangement and Amalgamation as sanctioned by the NCLT be received. The National Company Law Tribunal (NCLT) has been constituted by the Central Government under section 408 of the Companies Act, 2013 , with effect from June 1, 2016. 2. Section 170A of the Income-tax Act, 1961 (the Act), inserted vide the Finance Act, 2022 with effect from April 1, 2022, provides that the entities going through such busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April 1, 2022 . 4. As all such cases would entail verification as to whether the return is resulting from and limited to the said order, the taxpayer shall first communicate to the Jurisdictional Assessing Officer (JAO) as per the proforma annexed herewith, requesting for enablement of electronic filing of the return for relevant assessment year(s) on the e-fi!ing portal as per the following timeline : Step Action Time-Line First Communication by the taxpayer to the Jurisdictional Assessing Officer (JAO) as per the proforma, for enablement of electronic filing of the return. (A) Up to 30-4-2024. Second Completion of verification by the JAO as to whether the return is resulting from and limited to the order of the competent authority and en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber(s) (CIN) issued by MCA Date(s) of incorporation (DD/MM/YYYY) Date(s) of commencement of business (DD/MM/YYYY) (i) (ii) (iii) (iv) (v) (III) Details of the predecessor entities : PAN(s) of the predecess or entities Name(s) of predecessor entities Corporate Identity Number(s) (CIN) issued by MCA Date (s) of incorporation (DD/MM/YYYY) Date(s)/year of commencement of business (DD/MM/YYYY) (i) (ii) (iii) (iv) (v) (IV) Assessment year (V) whether return previously filed for this assessment year ? (VI) If yes, Whether filed under section __Yes __ No __ 139(1) __ Others (specify) (VII) Enter form filed, acknowledgment No. or Receipt No. and date of filing original return (DD/MM/YYYY) ITR-6 Acknowledgment number Date of filing (VIII) Details of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
