Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Restoration of deemed withdrawal of appeal - Declaration filed ...


Assessee's Appeal Restored After False Declaration Under Direct Tax Vivad Se Vishwas Act, 2020 Found Invalid.

November 22, 2022

Case Laws     Income Tax     AT

Restoration of deemed withdrawal of appeal - Declaration filed by the assessee u/s. 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 found as false - the Revenue cannot take shelter under sub-section (7) of section 4 of the DTVSVS Act, 2020. - appeal filed by the assessee is deemed to have been revived - AT

View Source

 


 

You may also like:

  1. Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020 - Circular

  2. Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020 - Circular

  3. THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 - AS INTRODUCED IN LOK SABHA

  4. Deceleration under Direct Tax Vivad Se Vishwas Act, 2020 - Revival of original declaration / order - validity of second and revised declaration -admittedly, Respondents,...

  5. Benefit under Direct Tax Vivad Se Vishwas Act, 2020 was considered for a case where no appeal, writ petition, or special leave petition was pending before the appellate...

  6. The High Court held that the petitioner was entitled to apply under the Direct Tax Vivad Se Vishwas Act, 2020 (VSV Act) as an appeal regarding disputed tax was pending...

  7. The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

  8. Application under Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act). - Seeking Adjust/give credit to the amount paid by petitioner under the Income Declaration Scheme,...

  9. Benefit of Direct Tax Vivad Se Vishwas Act 2020 - Correctness of revenue withdrawing the Form 3 declaration already issued in favour of the assessee - The scheme had...

  10. Seeking release of attachment over the commercial property - The contention raised on behalf of the respondents that the attachment cannot be lifted to permit the...

  11. This notification brings into force the Direct Tax Vivad Se Vishwas Scheme, 2024, a scheme aimed at resolving direct tax disputes. Issued by the Ministry of Finance,...

  12. Penalty for false invoice - Section 55(2) AP VAT Act states that any VAT dealer, who issues a false tax invoice or receives and uses a tax invoice, knowing it to be...

  13. The CBDT extended the due date for determining the amount payable under column (3) of the Table in section 90 of the Direct Tax Vivad Se Vishwas Scheme, 2024 from 31st...

  14. Rejection of declaration u/s 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (‘VSV Scheme’) - Case was pending or not - there remains no shadow of doubt that appeal could...

  15. DTVSV Act - declaration of the petitioner under the Direct Tax Vivad Se Vishwas rejected - it appears that the submissions on behalf of the petitioner carry lot of...

 

Quick Updates:Latest Updates