2021 (8) TMI 1255 - HC - Income Tax

Rectification of form 3 - Vivad se Vishwas Scheme - HELD THAT - The matter was disposed of as the senior standing counsel for the respondents has informed that after verification, it has been clarified that there was no wrong claim by the assessee and credit for this challan has been given in AU 2007-2008. Further ITBA e-filing portal is not functional and the process is likely to take some time. Learned counsel states that Vivad se Vishwas Scheme is to come to an end on 31.08.2021. The petitioner has now been directed to make further payment of ₹ 22,44,555/- while denying refund of ₹ 5,29,09,130/-. Notice of motion for 31.08.2021. On asking of the Court, Mr. Tajender Joshi, Advocate accepts notice on behalf of the respondents. Learned counsel for the respondents shall clarify their stand on the next date of hearing.

Summary

The High Court of Punjab and Haryana disposed of a matter where no wrong claim was found by the assessee, and credit was given for a challan in the year 2007-2008. The ITBA e-filing portal was not functional, and further payment of Rs. 22,44,555 was directed to be made by the petitioner, denying a refund of Rs. 5,29,09,130. The Vivad se Vishwas Scheme was to end on 31.08.2021. The respondents were asked to clarify their stand on the next date of hearing.