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Income Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

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


Taxpayer's Refund Denied: Income Declaration Deemed Voluntary Despite Section 158BC Notice Defect by High Court.

August 11, 2020

Case Laws     Income Tax     AT

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

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