Citizen Resources Information Deptt. Haryana notified u/s 138 for sharing information of income-tax assessees under DBT Scheme
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No 90/2020
New Delhi, the 15th December, 2020
S.O. 4545(E).—In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Income-tax Act, 1961, the Central Government hereby specifies Secretary, Citizen Resources Information Department, Government of Haryana, for the purposes of the said clause in connection with sharing of information regarding income-tax assessees for identifying the eligible beneficiaries for transfer of financial assistance through Direct Benefit Transfer Scheme.
[F. No. 225/161 /2020 -ITA.II/]
RAJARAJESWARI R., Under Secy., (ITA-II), CBDT
- AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT
- Shareholders can’t be taxed for income from properties owned by the company – HC
- Jurisdictional error in reassessment approval can’t be shielded by the law of limitation
- ITAT ought to remanded whole matter of bogus purchases instead of profit determination
- Where proceedings u/s 153C barred by limitation, AO can’t invoke section 148 & 148A
