Grounds mentioned in ASMT10 n DRC 01A
CA NAMRATA KAYARWAR (298 Points)
16 November 2023However 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
CA NAMRATA KAYARWAR (298 Points)
16 November 2023
CA Aman Rajput
(Chartered Accountant)
(9370 Points)
Replied 17 November 2023
No, grounds other than those covered in ASMT10 cannot be dealt with in DRC 01A/DRC01
Kishor Lulla
(993 Points)
Replied 18 November 2023
CS Advocate Abhishek Goyal
(M Com FCS LLB M-AIMA )
(13706 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.
CA NAMRATA KAYARWAR
(298 Points)
Replied 20 November 2023
CS Advocate Abhishek Goyal
(M Com FCS LLB M-AIMA )
(13706 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.