JUDGMENT

Rajiv Shakdher, J. (Oral) - On 20.11.2023 after hearing learned counsel for the parties, we had taken note of the grievance articulated on behalf of the petitioner. For the sake of convenience, the relevant part of the order dated 20.11.2023 is extracted hereafter:

"1. Mr Vishal Kalra, learned counsel, who appears on behalf of the petitioner, informs us that he has received an e-mail dated 20.11.2023 from the respondents/revenue, whereby it has been indicated that challan for Assessment Year (AY) 2003-04 has been corrected and accordingly credit for Rs.25 lakhs can be given, as sought in prayer clause (a) of the writ petition.

2. In the alternative, Mr Kalra says that the respondent no.1 could be directed to correct Form-3 dated 21.08.2021 issued under Direct Tax Vivad Se Vishwas Act, 2020 for the aforementioned AY i.e. AY 2003-04.

2.1 In other words, if the correction made by the respondents/revenue is to be given effect to, the said form would reflect the refund amount as Rs.62,54,425/- instead of Rs.37,54,425/-.

3. Mr Sunil Agarwal, learned senior standing counsel, who appears on behalf of the respondents/revenue, says that he will return with instructions as to which is the