Query 1
in case of the above application where the AO has passed order on 29/12/2017 and the assessee has received order on 01/01/2018 the how much time will get to assessee for immunity application
1. upto 31/12/2018
or
2. upto 28/02/2018
?????
Query 2.
if the assessee file immunity application to AO in 15/01/2018 how many days are completed will be considered according to section 249 if AO rejects his immunity application ?
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Sec 270AA r.w Sec 249
Replies (6)
For query 1
As per section 270AA application for grant of immunity can be made within one month from the end of the month in which order has been received by the assessee.
so as in your case application received on 01/01/2018 Last date for application would be 28/02/2018.
As per section 270AA application for grant of immunity can be made within one month from the end of the month in which order has been received by the assessee.
so as in your case application received on 01/01/2018 Last date for application would be 28/02/2018.
Time limit shall exclude period from the application till the date of rejection by assessee for consideration of 30 days.
* rejection by AO
thank you sir...and what about second query
for query 2 I think that assessee have all 30 days credit are available for appeal
You will allowed 30 days grace excluding above mentioned period.
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