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BHARGAV D. KARIA, D. N. RAY
Vinod Cotfab Private Limited – Appellant
Versus
Principal Commissioner of Income Tax-3, Ahmedabad – Respondent
JUDGMENT :
Bhargav D. Karia, J.
1. Heard learned advocate Mr.Dhinal Shah for the petitioner and learned Senior Standing Counsel Mr.Karan Sanghani for learned advocate Mrs.Kalpana Raval for the respondent.
2. Learned advocate Mr.Dhinal Shah for the petitioner has tendered the draft amendment.
The same is allowed in terms of the draft. To be carried out forthwith.
3. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs :
B. YOUR LORDSHIPS may be pleased to issue a writ of certiorari or in the nature of Mandamus or any other appropriate writ directing the Respondent to issue Form 5 to the Respondent in accordance with Rule 7 of the Direct Tax Vivad se Vishwas Rules, 2020;
C. YOUR LORDSHIPS may be pleased to issue directions upon the Respondent to refund the amount of INR 2, 00, 634/- (INR Two Lakh Six Hundred Thirty Four Only) as the Petitioner had met with the major payment requirements prior to 30/09/2021;
D. YOUR LORDSHIPS may be pleased to pass any further or other orders as the Hon'ble Court may deem proper in the interest of justice and in the circums
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 amount deposited under the Income Declaration Scheme could not be forfeited and should be adjusted under the Direct Tax Vivad se Vishwas Act.
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 eligibility for the DTVSV Scheme is determined by the status of the appeal on the specified date, affirming that appeals deemed non-maintainable subsequently do not invalidate such eligibility.
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.
Scheme cannot be made operational by this Court going beyond the period for which it was formulated only for one person or to relax any of the conditions enumerated in the scheme.
The rejection of a declaration under the Direct Tax Vivad Se Vishwas Scheme cannot be upheld solely on the grounds of appeal irregularity or incompetency, provided it was pending on the specified dat....
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