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HomeDirect TaxRevision Under Black Money Act Invalid Where Assessment Completed After Due Inquiry,...

Revision Under Black Money Act Invalid Where Assessment Completed After Due Inquiry, Disclosure Accepted: ITAT

Direct Tax

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By Mariya Paliwala
Revision Under Black Money Act Invalid Where Assessment Completed After Due Inquiry, Disclosure Accepted: ITAT

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The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has set aside revisionary proceedings initiated under Section 23 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, holding that once a beneficiary has made a valid disclosure of foreign assets under the one-time compliance window and the assessment has…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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