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TMI Blog2022 (6) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... ng deduction of Rs.4,83,09,106/- under Section 54 of the Income Tax Act, 1961. The return filed by the petitioner was processed under Section 143(1) of the Act and the petitioner was held not eligible for deduction under Section 54 of the Act and accordingly, the income of the petitioner was computed and penalty proceedings were initiated. 3. Aggrieved by the orders passed by the authorities under Section 143(1) dated 12.10.2012, petitioner preferred appeal which was dismissed on 02.12.2015. In further appeal preferred before the Tribunal, the matter was remanded back to First Appellate Authority by the Tribunal for fresh adjudication. The remand order was challenged by the revenue in ITA No.511 of 2017, which was allowed by this Court on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Department of Revenue Central Board of Direct Taxes New Delhi, 20th August, 2021 PRESS RELEASE CBDT extends date under section 3 of the Vivad se Vishwas Act Under The Direct Tax Vivad se Vishwas Act 2020 (hereinafter referred to as "Vivad se Vishwas Act"), the amount payable by the declarant is stated in the table under section 3 of the Vivad se Vishwas Act. As per the latest notification dated 25th June 2021, the last date of payment of the amount (without any additional amount) has been notified as 31st August 2021. Further the last date for payment of the amount (with additional amount) under Vivad se Vishwas Act has been notified as 31st October, 2021. Considering the difficulties being faced in issuing and amending F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of tax arrear, notwithstanding anything contained in the Income Tax Act or any other law for the time being in force the amount payable by the declarant shall be as provided in the table in the said Section. 10. The declaration as referred to in Section 3 has to be made before the designated authority in prescribed format as provided in Section 4(1) of the Act. As per sub-section (2) of Section 4 upon filing such declaration, any appeal pending before the Income Tax Appellate Tribunal or Commissioner (Appeals) in respect of disputed income or disputed interest or disputed penalty or fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under Section 3 and 4 has been issued by the designated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orceable right as well as a legally protected right before one suffering a legal grievance can ask for a mandamus. A person can be said to be aggrieved only when a person is denied a legal right by some one who has a legal duty to do something or to abstain from doing something (See Halsbury's Laws of England 4th Ed. Vol. I, paragraph 122; State of Haryana v. Subash Chander Marwaha & Ors. [1974] 1 SCR 165. Jasbhai Motibhai Desai v. Roshan Kumar Haji Bashir Ahmed & Ors. [1976] 3 SCR 58 and Ferris Extraordinary Legal Remedies paragraph 198." 14. In the absence of there being any right vested in the petitioner to claim extension of the last date or to seek payment of tax with late fee etc., we find no merit in the present writ petition. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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