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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M. S. SONAK, JITENDRA JAIN
Umesh Navnitlal Shah HUF – Appellant
Versus
Income Tax Officer, Mumbai – Respondent
JUDGMENT :
M.S. SONAK, J.
1. Heard learned counsel for the parties.
2. Rule. The rule is made returnable immediately at the request of and with the consent of learned counsel for the parties.
3. The Petitioner seeks the following substantive reliefs in this Petition:
(b) That the Hon’ble Court may be pleased to issue under Article 226 of the Constitution of India appropriate writ or order or direction including a writ in the nature of ‘Mandamus’ directing the Respondent No. 2 to accept the amount payable as per section 3(a) of the DTVSV Act as determined by the Petitioner in the declaration dated 21.03.2020 filed in Form 1 and 2 and grant the refund as claimed in the same.
(c) That this Hon’ble Court may be
The computation of disputed tax under the DTVSV Act must be at 100% for non-search cases, and attempts to raise additional grounds after conceding to tax additions are impermissible.
The court ruled that the computation of disputed tax under the DTVSV Act must be at 100% for non-search cases, rejecting the belated amendment of appeal by the Petitioner.
The court ruled that minor delays in tax payments under the Direct Tax Vivad se Vishwas Act should not preclude benefits intended by the legislation, emphasizing a liberal interpretation of beneficia....
The circular excluding appeals against orders under section 143(1)(a)(i) or (ii) from the DTVSV scheme was unsustainable and set it aside.
Point of Law : Income Tax- Permanent establishment – Pending Appeal is a Revenue Appeal, the first proviso of Section 3 of the DTVSV Act would become applicable and, accordingly, the amount payable b....
The amount deposited under the Income Declaration Scheme could not be forfeited and should be adjusted under the Direct Tax Vivad se Vishwas Act.
Section 2(1)(j) uses words “any appeal” which even on a literal interpretation would mean any one or more appeals.
The court ruled that a review petition qualifies as a pending appeal under the Direct Tax Vivad Se Vishwas Act, allowing the petitioner to seek benefits under the Act.
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