Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Condonation of delay of 595 days in filing the appeal - sufficient cause for delay existing or not - declaration under “Arrears category” of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS) - Section 5 of Limitation Act - Doctrine of Equality - None of the said two grounds explains the delay that occurred between 11.12.2018 and 11.03.2019. The non-filing of appeal by the consultant also is not the ‘sufficient cause’ because appellant was required to pursue his consultant and to ensure that his appeal gets filed before 11.03.2018 but appellant failed - the same is definite inaction on part of appellant resulting out of his negligence. - AT
Condonation of delay of 595 days in filing the appeal - sufficient cause for delay existing or not - declaration under “Arrears category” of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS) - Section 5 of Limitation Act - Doctrine of Equality - None of the said two grounds explains the delay that occurred between 11.12.2018 and 11.03.2019. The non-filing of appeal by the consultant also is not the ‘sufficient cause’ because appellant was required to pursue his consultant and to ensure that his appeal gets filed before 11.03.2018 but appellant failed - the same is definite inaction on part of appellant resulting out of his negligence. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
