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2023 (9) TMI 1320

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..... 9/2021 and CM APPL. 179 - - - Income Tax - Challenge to Form 3 issued under the Direct Tax Vivad Se Vishwas Act, 2020 - petitioner says, that the impugned forms i.e., Form 3 in the above-captioned matters bear the same date, i.e., 15.04.2021 - revenue, says that the stand taken by the respondent/revenue is that the said forms issued to the petitioner would have to be reworked, to align them wit .....

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..... med fit. After fresh forms are issued, if still aggrieved, the petitioner will have liberty to assail the same in accordance with the law. Writ petitions and pending applications are disposed of in the aforesaid terms. We may also note that during the pendency of writ petitions, we had issued an interim direction requiring the petitioner to deposit a cumulative amount of Rs. 7,33,15,591/- with .....

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..... e date, i.e., 15.04.2021. 4. Mr Sunil Agarwal, learned senior standing counsel who appears on behalf of the respondent/revenue, says that the stand taken by the respondent/revenue is that the said forms issued to the petitioner would have to be reworked, to align them with the assertions made in the counter-affidavit. 5. It is Mr Agarwal s contention that, perhaps, fresh forms will have to b .....

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..... is however, given to the respondents/revenue to rework the calculations on the basis of stand taken in the counter-affidavit and thereafter, issue fresh forms, as deemed fit. After fresh forms are issued, if still aggrieved, the petitioner will have liberty to assail the same in accordance with the law. 9. Writ petitions and pending applications are disposed of in the aforesaid terms. 10. W .....

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