Take practical view of problems faced by assessees for technical glitches on new Income Tax portal: HC

Southern Gujarat Income Tax Bar Association Vs Union of India (Gujarat High Court) We take notice of the fact that although the time period has been extended upto 15th February 2022, yet the Clarification 1 in the circular would indicate that the extension would not apply to Explanation 1 to Section 234A of the Act, in cases where the amount of tax on the total income as reduced by the amount as specified in clauses (i) to (vi) of sub-Section (1) of Section 234A if it exceeds one lakh rupees. Mr. Hemani, the learned Senior Counsel made one further request that having regard to the technical gl...