Deceleration under Direct Tax Vivad Se Vishwas Act, 2020 - ...

Case Laws Income Tax

July 26, 2022

Deceleration under Direct Tax Vivad Se Vishwas Act, 2020 - Revival of original declaration / order - validity of second and revised declaration -admittedly, Respondents, pursuant to filing of revised/fresh declaration by the Petitioner dated 23rd January, 2021, entertained the said declaration and examined the same on merits and, thereafter, rejected it vide order dated 15.03.2021 which is our opinion has no legal effect, we are of the opinion that equities would be balanced if we direct the parties to comply with the certificate dated 20.01.2021 issued in favour of the petitioner pursuant to original declaration as per section 5(2) of the scheme i.e. within a period of fifteen days from today. - HC

View Source

← Previous Next →

Deceleration under Direct Tax Vivad Se Vishwas Act, 2020 - ...

Case Laws Income Tax

July 26, 2022

You may also like:

Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020 - Circular

Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020 - Circular

THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 - AS INTRODUCED IN LOK SABHA

The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

Seeking release of attachment over the commercial property - The contention raised on behalf of the respondents that the attachment cannot be lifted to permit the...

This notification brings into force the Direct Tax Vivad Se Vishwas Scheme, 2024, a scheme aimed at resolving direct tax disputes. Issued by the Ministry of Finance,...

A Direct Tax Vivad se Vishwas Scheme, 2024 is proposed to provide a mechanism for settlement of disputed tax issues, reducing litigation without significant cost to the...

Direct Tax Vivad se Vishwas Act - VSV Act - settlement of the dispute of petitioner for assessment year 2015-16 without withdrawing the interest already granted under...

CORRIGENDA TO CIRCULAR NO. 9 OF 2020 - Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020 - Circular

Penalty proceedings u/s 271FA - late filing of the SFT statement Online by the appellant - appellant opted for the Vivad Se Vishwas Scheme and paid the due amount - Form...

Validity of revival notices - original show cause notices were issued to the petitioners between the years 2007 and 2012 - revival of these proceedings after a gross...

Benefit of the scheme under Direct Tax Vivad Se Vishwas Act, 2020 denied - delayed payment of just 25% of the amount - prima facie, we are of the considered opinion that...

Application under Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act). - Seeking Adjust/give credit to the amount paid by petitioner under the Income Declaration Scheme,...

Direct Tax Vivad Se Vishwas Scheme 2020 - whether the amount which was forfeited at the time of auction, is to be credited into the account of the petitioner or is to be...

Benefit of Direct Tax Vivad Se Vishwas Act 2020 - Correctness of revenue withdrawing the Form 3 declaration already issued in favour of the assessee - The scheme had...

Quick Updates: