Friday, January 18, 2019

Writ not maintainable if revenue clarified that income disclosed under PMGKY to be excluded from block assessments

IT: Where assessee filed a writ petition challenging notice issued under section 153A on ground that after deposit of amount of tax, surcharge and penalty under Pradhan Mantri Garib Kalyan Yojana, 2016, he was entitled for benefit of provisions of clauses 199-I and 199-J of PMGKY, 2016 in view of fact that grievance of assessee stood fully redressed in light of written instructions of revenue which stated that income which had been disclosed by him under PMGKY would be excluded from assessment o

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