Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Modification of tax demand required after insolvency order, with revised notices issued and further revised on appellate change. If a notice of demand is reduced by an order of the Adjudicating Authority under the Insolvency and Bankruptcy Code, the Assessing Officer shall modify the demand to conform with that order and serve a notice specifying the sum payable, which shall be deemed a notice under the notice-of-demand regime; where that order is later modified on appeal, the Assessing Officer shall revise the modified notice of demand accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Modification of tax demand required after insolvency order, with revised notices issued and further revised on appellate change.
If a notice of demand is reduced by an order of the Adjudicating Authority under the Insolvency and Bankruptcy Code, the Assessing Officer shall modify the demand to conform with that order and serve a notice specifying the sum payable, which shall be deemed a notice under the notice-of-demand regime; where that order is later modified on appeal, the Assessing Officer shall revise the modified notice of demand accordingly.
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