Case Law Details
In Re Nuclear Power Corporation of India Ltd. (AAR) – Since the question whether the payment made under the transaction was chargeable to tax under the Act was pending before the authorities under the Act arising out of an assessment against ASE, before the applicant approached this Authority the allowing of this application under Section 245R(2) of the Act is barred. The bar is in entertaining an application where the question raised in the application is already pending before any income-tax authority. Since we have found that the question arising before us, the primary question, if not the only question, is whether the payment to be made by the applicant to ASE on the transaction(s) is chargeable under the Act is already pending in proceedings against the payee, ASE, entertainment of the present application is barred by clause (i) of the proviso to Section 245R(2) of the Act. We, therefore, reject the application.
BEFORE THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) NEW DELHI
21st December, 2011
A.A.R. No. 1011 of 2010
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I had filed ITR -4 within due date via efiling caliming the refund of Rs.28460/- but the CPC side has taken the same income twice under Business Profession and Income from other sources. due to which my refund comes to Ras.7650/- instead of 28460/-. i approach online rectification u/s 154. but the rectification request has been rejected without giving any reasons
is it possible to file revised return manually/efiling after approaching the rectification.