Interest u/s 234A not to be charged for S.A. tax paid before due date : CBDT clarifies

CBDT has decided no interest under Section 234A is chargeable on the amount of self assessment tax paid by the assessee before the due date of filing of return of income.
As S.A. Tax was not considered as a component of tax to be reduced from the amount on which interest under section 234A of the act is chargeable, interest is being charged on the amount of S.A. tax even if the asssessee has deposited it before the due date of filing of return.
Based on a Supreme Court judgement, CBDT revisited the provision and issued the above mentioned clarification.
Click here for the CBDT communication for compliance of all officers

CIT to Pr CIT : Promotion Order issued

As many as 264 Commissioners of Income Tax have been promoted as Pr Commissioner of Income Tax in the HAG scale (67,000 to 79,000).
This is a new post consequent to the implementation of cadre restructuring.
Click here for the order

ITGOA in favour of immediate DPC for ACIT promotion

ITO to ACIT promotion
ITGOA in it's extended secretarial meeting discussed about the NR Parmar implementation and as it may take more time to implement nationwide, the association is in favour of immediate DPC on existing list provisionally , subject to further modification as per Parmar implementation.
"The Meeting revisited the objections raised by some of our members earlier while conducting DPC from cadre of ITO to ACIT for the R.Y. 2012-13 and 2013-14 without implementing NRP and also, the overwhelming frustration of the entire membership for the inordinate delay in holding DPCs for promotion in the cadre of ACIT. The meeting decided that the promotions on the basis of the existing seniority list subject to further revision as per NRP might be allowed and, at the same time, ITGOA must put all its efforts, region-wise and at all India level, to ensure the implementation of NRP at the earliest ."
Click here for the full text of communication from CHQ, ITGOA

Implementation of Parmar case : Revised advisory issued by CBDT

Implementation of the Decision of Hon'ble Supreme Court In the case of NR Parmar (CA No. 7514-7515) and others- Corrigendum to Advisory dated 07.11.2014
CBDT issued corrigendum regarding advisory issued earlier on 07.11.2014. Now they made it clear that the SC verdict will applicable to all Group B and C posts where there is a component of both Direct Recruit and Promotees are present. It means this verdict will be applicable for not only Inspectors but equally vaild for TA, LDC, DEO etc.
Details of requisition made to the recruiting agency for direct recruitment and the applicable recruitment year has also been provided by the board for necessary action at CCIT(CCA) level.
It is once again prescribed a time frame for conduction review DPCs in all regions. All such review DPCs should be completed within 30.01.2015.
Click here for the revised advisory and recruitment data.

Return not to be processed after u/s 143(1) after issuance of scrutiny notice

CBDT clarifies that if an unprocessed return is selected for scrutiny assessment and notice under section 143(2) issued, such return should not be processed u/s 143(1).
This clarification certainly removes the ambiguity of expression under section 143(1D).
Click here for the clarification