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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Honourable Mr Justice C. SARAVANAN
United Capital Partners India Pvt. Ltd. – Appellant
Versus
Principle Commissioner of Income Tax, Chennai – Respondent
| Table of Content |
|---|
| 1. factual background of taxation proceedings (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. challenge to form-3 and tax liability. (Para 7) |
| 3. disputed tax liabilities and refund claims (Para 8 , 9 , 10 , 11 , 12 , 13 , 16 , 17) |
| 4. analysis of tax arrears and conditions (Para 18 , 19 , 20 , 21 , 22 , 23) |
| 5. court's interpretation on disputed tax liability. (Para 24) |
| 6. final decision on the writ petition (Para 25) |
ORDER :
In this writ petition, the petitioner has challenged Form-3 issued by the respondent under Section 5 (1) of the Direct Tax Vivad Se Vishwas Act, 2020 read with the Direct Tax Vivad Se Vishwas Rules, 2020.
2. The petitioner had suffered originally an Assessment Order under Section 143(3) of the Income Tax, 1961 on 27.12.2011. The petitioner had filed an appeal before the Commissioner of Income Tax (Appeals)-III in ITA.No.1405/2013-2014.
3. The appeal was partly allowed on 14.02.2014. Therefore, the petitioner took further steps by filing an appeal before the Income Tax Appellate Tribunal (ITAT) in ITA.No.1058/Mds/2014 on 15.11.2020. The Department had also filed an appeal in ITA.No.1549/Mds/2014.
4. The Tribunal by its order dated 13.04.2016, had remitted the case back to
The court affirmed the interpretation of 'disputed tax' and 'tax arrear' in the Direct Tax Vivad Se Vishwas Act, emphasizing that amounts including interest under Section 244A are recoverable if appe....
The amount deposited under the Income Declaration Scheme could not be forfeited and should be adjusted under the Direct Tax Vivad se Vishwas Act.
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....
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....
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....
In tax matters, entitlement to interest on delayed refunds, including on interest accrued, is affirmed, highlighting the principle that overdue amounts accrue additional interest.
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 Court rules that waivers and disputes concerning interest under the VSV Act can validly be treated as 'disputes', requiring the designated authority to address them despite the CIT's rejection on....
The obligation to refund tax amounts includes the right to interest for undue retention, as established in the Direct Tax Vivad se Vishwas Act, 2020.
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