Retracting from income offered during survey and challenging non opportunity of cross examination at assessment stage - upheld In a…
Assessee while removing defect u/s 139(9) can not revise income originally returned. A corrected return does not have an independent…
Provisions for filing of updated income tax return for time barred returns on payment of additional fee - Union Budget…
CBDT extends deadlines of certain compliances by taxpayers deadlines to 31st May 2021 Circular No. 08/2021 F.N0.225/49/2021/ITA-IIGovernment of IndiaMinistry of…
No Penalty u/s 271(1)(c) on filing revised return when no such questionnaire was issued with notice u/s 143(2) ABCAUS Case…
Time limit for filing belated and revised return reduced to three months - Budget 2021-22 Sub-sections (4) and (5) of…
Prosecution u/s 276C(2) quashed as accused filed revised return which was assessed refund was granted by the Department ABCAUS Case…
Extension of due date for furnishing belated and revised returns for AY 2019-20 to 30th November, 2020 F. No. 225/150/2020-ITA-IIGovernment…
Revised Returns filed belatedly after amalgamation of companies was held to be valid by the Supreme Court in view of…
Concealment penalty on filing revised return after enquiry by Investigation Wing deleted as revised return was within the stipulated period…