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Sunday, April 5, 2020

[ACCA_Profs] Experts Answer Queries On Vivad Se Vishwas Scheme + Analysis Of S. 147 Judgement Of Supreme Court In NDTV

 

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Dear Subscriber,

The following important updates are available at itatonline.org:

Answers By Experts To Queries On Vivad Se Vishwas Scheme

We have requested a panel of experts to assist taxpayers and professionals on questions relating to the Vivad Se Vishwas Scheme. The panel comprises of Dr. K. Shivaram, Senior Advocate, CA Rajan Vora and CA Pradeep Kapasi. If have a query, please use the form to ask it. We will request the panel to provide an answer as soon as possible.

Principles Laid Down By The Supreme Court In New Delhi Television Ltd vs. DCIT Under Sections 147/148 Of The Income-tax Act, 1961

The recent judgement of the Supreme Court in New Delhi Television Ltd vs. DCIT has laid down important principles of law relating to the reopening of assessments under sections 147 and 148 of the Income-tax Act. Rubal Bansal, Advocate and Company Secretary, has studied the judgement in detail and explained its nuances. She has also summarized the core principles of the judgement in a succinct manner

See Also: Digest of case laws (updated regularly) containing latest judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals 

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Latest:

New Delhi Television Ltd vs. DCIT (Supreme Court)

S. 147/ 148 Reopening: (i) Merely because the original assessment is a detailed one, the powers of the AO to reopen u/s 147 is not affected, (ii) Information which comes to the notice of the AO during proceedings for subsequent AYs can definitely form tangible material to reopen the assessment, (iii) As regards "full & true disclosure of material facts", the assessee has the duty to disclose the "primary facts". It is not required to disclose the "secondary facts". The assessee is also not required to give any assistance to the AO by disclosure of other facts. It is for the AO to decide what inference should be drawn from the facts, (iv) If the AO intends to rely upon the second Proviso to s. 148 for the extended period of 16 years limitation, the same should be stated either in the notice or in the reasons in support of the notice. It cannot be done in the order rejecting the objections or at a later stage (All imp judgements considered)

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