JUDGMENT :

(Kamal Khata, J.)

1. By this Petition under Article 226 of the Constitution, the Petitioner seeks quashing of the impugned rejection order dated 3rd August 2021 passed by Respondent no. 2 whereby the Miscellaneous Application (‘MA’) filed by the Petitioner under section (‘u/s’) 254 (2) of the Income Tax Act 1961 (‘Act’) was stated as not covered under the Direct Tax Vivad Se Viswas Act, 2020 (‘DTVSV-A’) as it was not filed in pursuance of an appeal ‘dismissed in limine’. It also seeks a mandamus against the Respondent No. 2 to issue an acknowledgment in Form 3 against the application made by the Petitioner in Form 1 and Form 2 under section 4 of DTVSVA read with Rule 3 of the Direct Tax Vivad Se Viswas Rules 2020 (‘DTVSV-R’).

FACTS:

2. On 31st October 2009 the petitioner filed it's original e-return of income for the assessment year (‘AY’) 2009-10 whereby it declared a total income of Rs.16,27,70,190/-. On 11th August 2010 the petitioner revised it's ITR, to declare an income of Rs.16,15,96,380/-. On 29th March 2011 the revised ITR was processed u/s 143 (1) of the Act resulting in refund of Rs.1,50,46,150/-. Its assessment was selected for scrutiny under Computer Assisted