Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Order directs reopening of the income tax electronic filing facility within six weeks to permit electronic filing; upon intimation the petitioner must file electronically within four weeks, and the revenue must process and assess the electronically uploaded return within twelve months from upload. The electronically filed return will be treated as filed within time pursuant to the interim order. The directions allocate specific timeframes for portal availability, taxpayer filing, and revenue assessment, and require the revenue to process an electronically filed return notwithstanding prior paper-filing permission.
Order directs reopening of the income tax electronic filing facility within six weeks to permit electronic filing; upon intimation the petitioner must file electronically within four weeks, and the revenue must process and assess the electronically uploaded return within twelve months from upload. The electronically filed return will be treated as filed within time pursuant to the interim order. The directions allocate specific timeframes for portal availability, taxpayer filing, and revenue assessment, and require the revenue to process an electronically filed return notwithstanding prior paper-filing permission.
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