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TMI Blog2021 (8) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... rm-3 dated 31st March, 2021 issued by Respondent No.1 for Assessment Year 2010- 11 as being without jurisdiction, the Respondent No.1 Designated Authority having no power or authority to add/include this amount to the disputed tax under the provisions of the DTVSV Act. We direct Respondent No.1 to issue fresh Form-3 to Petitioner determining the amount of disputed tax in accordance with the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case was restored to the Tribunal by this Court vide order dated 14th December, 2018 in Income Tax Appeal No.1709 of 2017 with Notice of Motion No.1018 of 2018 with Income Tax Appeal No.1708 of 2017 with Notice of Motion No.1019 of 2018 with Income Tax Appeal No.1714 of 2017 with Notice of Motion No.1020 of 2018 with Income Tax Appeal No.1820 of 2017 with Notice of Motion No.1021 of 2018 with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the CIT(A) and not interest under Section 234D as contended by the assessee. 3. Mr. Pardiwala, Learned Senior Counsel on behalf of Petitioner would submit that this is the first time such an information is being furnished by the Department, as earlier it was pursuant to the information from the Department that such interest was levied under Section 234D that Petitioner had made repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing perused the papers and proceedings in the matter, in view of the reasons detailed in our judgment dated 26th August, 2021 in Writ Petition No.1025 of 2021, we pass the following order :- (i) pending Appeal ITA No.1534/Mum/2015 is a Revenue Appeal and the first proviso to Section 3 of the DTVSV Act would become applicable and, accordingly, the amount payable by Petitioner would be 50% of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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