HC allowed the writ petition, setting aside the respondent's ...

Taxpayer Wins Relief: Direct Tax Dispute Resolution Act Interpretation Allows Partial Tax Payment and Potential Refund

April 7, 2025

Case Laws     Income Tax     HC

HC allowed the writ petition, setting aside the respondent's order rejecting the petitioner's application to rectify Form-3 under the Direct Tax Vivad Se Vishwas Act, 2020. The court interpreted Sections 2(j), 2(o), and 3 of the Act, determining that the petitioner is liable to pay only half the calculated tax amount. The court also clarified that if the petitioner had paid excess tax under the Income Tax Act, 1961, they would be entitled to a refund without interest, subject to the provisions of Section 7 of the Act.

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