TMI BlogThe HC held that once a certificate (Form No. 5) is issued u/s 5 of the DTVSV Act and the declarant...The HC held that once a certificate (Form No. 5) is issued u/s 5 of the DTVSV Act and the declarant deposits the determined amount, the Designated Authority cannot initiate any proceedings regarding the 'tax arrear' as the dispute stands settled. Issuance of a fresh Form No. 3 modifying the earlier one to reopen a concluded settlement is without authority of law. The impugned certificate dated 29.01.2021 was set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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