Income Tax

CBDT due to corona virus may grant extension of date for time barring cases

CBDT due to corona virus may grant extension of date for time barring cases under IT Act, Vivad se Vishwas/Black Money Act

Income Tax Department is facing acute shortage of the staff, due to lockdown in many States / Cities to restrict the spread of virus Covid-19 ( Corona) infection.

However, there are many powers/functions/options under the Income Tax Act, 1961 which are becoming time-barring on 31st March, 2020, for example:

  • Processing of Returns u/s 143(1)
  • Time barring cases for imposition penalties 
  • Revised and belated filing of income tax returns u/s 139
  • Reopening of completed assessments under section 148
  • Revision of completed assessment u/s 263 & 264
  • Time barring assessments u/s 143(3) r.w.s. 142(2A)
  • Time barring set-aside assessments, and
  • Any any other actions/functions which may get barred by the limitation on 31st March, 2020

It is believed that Principal Chief Commissioner of Income Tax (PrCCIT) Mumbai has written a request for the extension to Chairman, CBDT 

Acting today Union Finance Minister Nirmala S Sitharaman, has today (24.03.2020) given various extensions and relaxations for various regulatory and statutory compliance of deadlines falling due in the month of March 2020 under Income Tax Act, GST due Corporate Laws etc. to the Corona Virus ….. Read more >>

Share

View Comments

  • These are all time barring dates for the Department. What about the extension of statutory dates to be observed on the part of the assessee?

Recent Posts

  • Excise/Custom

Before staying CESTAT order High Court should have framed substantial questions of law – SC

Before staying CESTAT order the High Court should have framed the substantial questions of law and thereafter could have passed…

2 hours ago
  • CA CS CMA

CA issuing Form 15CB not required check genuineness of documents submitted

Chartered Accountant issuing Form 15CB not required check genuineness or otherwise of documents submitted by his clients – Supreme Court…

5 hours ago
  • GST

Ongoing investigation qua absconding person, no ground to deny bail to arrested person

Ongoing investigation qua absconding person, cannot be a ground to deny bail to person against whom the investigations have been…

10 hours ago
  • Income Tax

Accommodation entry operators also obtain PAN, file ITRs, open bank account

Accommodation entry operators also routinely obtain PAN, file ITRs, and maintain bank accounts, to give a facade of legitimacy to…

12 hours ago
  • ICAI

ICAI sets up two new branches : at Morbi and Bhiwandi

ICAI sets up two new branches : at Morbi and Bhiwandi The Institute of Chartered Accountants of India (ICAI) has…

18 hours ago
  • Finance Ministry

Govt. notifies amended Protocol of India & Belgium for DTAA & Fiscal Evasion of taxes

Central Government notifies amended Protocol between India and Belgium for Avoidance of Double Taxation and the Prevention of Fiscal Evasion…

1 day ago