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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S. Sonak, Jitendra Jain, JJ
Umesh Navnitlal Shah Huf – Appellant
Versus
Income Tax Officer – 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:-
a. That this Hon'ble Court may be pleased to issue under Article 226 of the Constitution of India an appropriate direction order or a writ including a writ in the nature of 'Certiorari' to call for the records and verify the declaration filed under section 4(1) of the DTVSV Act and direct the Respondent no. 2 to accept the amount payable as determined by the Petitioner in the declaration dated 21.03.2020 as per section 3(a) of the DTVSV Act and grant the refund as sought in the same.
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 p
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 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 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 DTVSV Act permits an assessee to settle individual appeals independently, not necessitating the settlement of all related appeals for the same assessment year.
The central legal point established in the judgment is the interpretation of the eligibility criteria under the Direct Tax Vivad Se Viswas Act, 2020, and the adverse impact of additional qualificatio....
Section 2(1)(j) uses words “any appeal” which even on a literal interpretation would mean any one or more appeals.
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