Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Revised Form-3 certificates correcting computational errors cannot impose a payment deadline that expired before the revised certificate was issued, because this would require impossible performance. Payment of the revised quantified amount and intimation on the day after issuance complied with the requirement to pay within 15 days of receiving the certificate. The demand notice and interest order were set aside, and the declarant became entitled to statutory acknowledgment of payment and issuance of Form-5 for closure under the Direct Tax Vivad se Vishwas Scheme.
Revised Form-3 certificates correcting computational errors cannot impose a payment deadline that expired before the revised certificate was issued, because this would require impossible performance. Payment of the revised quantified amount and intimation on the day after issuance complied with the requirement to pay within 15 days of receiving the certificate. The demand notice and interest order were set aside, and the declarant became entitled to statutory acknowledgment of payment and issuance of Form-5 for closure under the Direct Tax Vivad se Vishwas Scheme.
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TaxTMI 
TaxTMI 
