2021 (3) TMI 957

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Tax
Whether or not the petitioner should be called to Pay 125% of the disputed tax under the revised certificate issued by the designated authority, under Form 3, in exercise of the powers under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 - HELD THAT:- It is the case of the petitioners that the said question and the answer provided in response to it is beyond the provisions of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e issued by the designated authority, along with suitable interest, if any, which this Court may impose, at the time of the disposal of the writ petition.
HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner: Mr. Ved Jain with Ms. Umang Luthra, Advocates, Mr. Inder Paul Bansal with Mr. Vivek Bansal, Advocate Respondents: Mr. Ruchir Bhatia with Mr. Shlok .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sued a certificate by the designated authority in Form 3 which called upon them to pay 100% of the disputed tax albeit on or before 31.03.2021. 4. The case set up by the petitioners before us is that the revised certificate has been issued by the designated authority based on a Circular i.e.. Circular No. 21/2020 [F. No. IT(A)/1/2020-TPL], dated 04.12.2020, issued by the Central Board of Direct T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... answer provided in response to it is beyond the provisions of the Act and the rules framed thereunder. 6. To our minds, the issue needs examination. Accordingly, issue notice in the captioned matters and the accompanying interlocutory applications. 7. Learned counsels for the Revenue, whose names are given hereinabove, accept service. 8. The counter-affidavit(s) will be filed within four weeks .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X