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Grounds mentioned in ASMT10 n DRC 01A

16 November 2023

In ASMT10 issue raised was diff in Tax liability in 3B n R1.

However while issuing DRC 01 another ground related to ITC was raised.

whether grounds other than covered in ASMT 10 can be dealt in DRC 01A/DRC01.

please guide

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6 Replies

CA Aman Rajput (Chartered Accountant) (8410 Points)
Replied 17 November 2023

No, grounds other than those covered in ASMT10 cannot be dealt with in DRC 01A/DRC01

1 Like

Kishor Lulla (849 Points)
Replied 18 November 2023

According to me it can be raised. there is no bar. asmt 10 is only intimation. drc01 is legal scan u s 73 or 74. even DRC o1A or DRC o1 can be issued without issuing asmt 10.

2 Like

CS Advocate Abhishek Goyal (M Com FCS LLB M-AIMA ) (13542 Points)
Replied 18 November 2023

If DRC-01 follows ASMT-10 that is if ASMT 10 was issued firstly and thereafter DRC-01 then no additional or new ground can be raised in DRC-01.

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CA NAMRATA KAYARWAR (291 Points)
Replied 20 November 2023

What action can be taken against such cases.

CS Advocate Abhishek Goyal (M Com FCS LLB M-AIMA ) (13542 Points)
Replied 20 November 2023

At this stage, reply to DRC-01 in respect of all such issues which were covered in ASMT-10 and regarding additional issues, state that those were not covered in ASMT-10. but before that you have to ensure that DRC-01 was the result of ASMT-10. Better will be to meet the officer in person as well so as to clarify matters.

1 Like