Case Law Details
Case Name : ACIT Vs Jiyyana Venkatarayudu (HUF) (ITAT Visakhapatnam)
Appeal Number : I.T.A. No. 173/Viz/2024
Date of Judgement/Order : 09/10/2024
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Visakhapatnam
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ACIT Vs Jiyyana Venkatarayudu (HUF) (ITAT Visakhapatnam)
ITAT Vishakhapatnam held that non-payment of tax under the Income Declaration Scheme, 2016 against the income declared cannot change the character of the income declared under IDS, 2016.
Facts- The assessee has filed Form No.1 under Income Declaration Schem
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