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APARESH KUMAR SINGH, DEEPAK ROSHAN
Value Added Futuristic Management Private Limited – Appellant
Versus
Union of India – Respondent
JUDGMENT :
Per Deepak Roshan, J :
Heard Mr. Kartik Kurmy along with Mr. Sumeet Gadodia, Advocates for the petitioner and Ms. Amrita Sinha, Advocate for the respondent-Income Tax Department.
2. The instant writ petition has been filed by the petitioner praying therein for the following reliefs:-
(ii) For issuance of further appropriate writ, order or direction including writ of mandamus, directing the respondent authorities to act in terms of the certificate issued in Form-3 under sub-section (1) of Section 5 of the Act, 2020 (vide Annexure-14) after granting the benefit of adjustment of the amount already paid by the petitioner for the assessment year 2012-13, which is duly reflected in the official port
The conclusive nature of the certificate issued under Section 5(1) of the Scheme and the lack of provision for filing a revised declaration after the acceptance of the original declaration.
The importance of verifying the truthfulness of the declarant's statement and the need for a liberal approach in settling legacy disputes under the Sabka Vishwas Scheme 2019.
Point of Law - if an appeal is filed with an application for condonation of delay and the appeal is admitted by the appellate authority before the date of filing of the declaration, the benefit is to....
Income Tax - tax arrear - debarment must be in respect of tax arrear as defined - To hold that an assessee would not be eligible to file a declaration because there is a pending prosecution for asses....
Taxation - Self-assessment tax - Assessment order - The ineligibility to file declaration relates to an assessment year in respect of which prosecution has been instituted on or before the date of de....
Point of Law : Income Tax Act – Scheme "provide for resolution of disputed tax – Cut of date – Delay in making application - Scheme was intended to give a quietus to huge pending direct tax litigatio....
Having regard to the objective of the scheme, in a case of this nature, a reasonable and pragmatic approach has to be adopted so that a declarant can avail the benefits of the scheme; a declarant who....
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