Revised format for reports regarding Writ petition filed against Income Tax Settlement Commission’s order and demand collected in pursuance of orders u/s 245D(4) of ITSC.
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Reporting obligations on ITSC orders and 245D(4) demand realization require revised quarterly returns in prescribed formats. Revised reporting requirements require tax authorities to submit quarterly reports in the prescribed Annexure A/B formats on writ petitions filed against Income Tax Settlement Commission orders and on demands pending realization following ITSC orders under section 245D(4), including section wise counts of orders, departmental challenges, case level details for High Court filings and decisions, and submission of reports by designated Chief Commissioners and DGIT (Inv.) offices.
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.
Reporting obligations on ITSC orders and 245D(4) demand realization require revised quarterly returns in prescribed formats.
Revised reporting requirements require tax authorities to submit quarterly reports in the prescribed Annexure A/B formats on writ petitions filed against Income Tax Settlement Commission orders and on demands pending realization following ITSC orders under section 245D(4), including section wise counts of orders, departmental challenges, case level details for High Court filings and decisions, and submission of reports by designated Chief Commissioners and DGIT (Inv.) offices.
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