Specified order and specified conditions define dispute resolution eligibility and excluded cases under the income-tax framework. For the purpose of rules 196 to 198, specified order in relation to a dispute under section 379 includes a draft order, an objected-to intimation, an assessment or reassessment order, an order enhancing assessment or reducing loss, and certain orders under section 398 subject to monetary, return-filing, income-limit, and source-based exclusions. Specified conditions for an applicant under section 379 exclude persons covered by detention, prosecution, conviction, special court notification, or Black Money Act proceedings. A specified person is one who fulfills those specified conditions.
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Provisions expressly mentioned in the judgment/order text.
Specified order and specified conditions define dispute resolution eligibility and excluded cases under the income-tax framework.
For the purpose of rules 196 to 198, specified order in relation to a dispute under section 379 includes a draft order, an objected-to intimation, an assessment or reassessment order, an order enhancing assessment or reducing loss, and certain orders under section 398 subject to monetary, return-filing, income-limit, and source-based exclusions. Specified conditions for an applicant under section 379 exclude persons covered by detention, prosecution, conviction, special court notification, or Black Money Act proceedings. A specified person is one who fulfills those specified conditions.
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