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2021 (8) TMI 1103 - HC - Income TaxInterest sought to be recovered as disputed tax from the assessee in Form-3 under the DTVSV Scheme - interest sought to be recovered as disputed tax be understood as the one paid pursuant to Section 244A and not Section 234D - HELD THAT:- We quash and set aside Form-3 dated 31st March, 2021 issued by Respondent No.1 for Assessment Year 2010- 11 as being without jurisdiction, the Respondent No.1 Designated Authority having no power or authority to add/include this amount to the disputed tax under the provisions of the DTVSV Act. We direct Respondent No.1 to issue fresh Form-3 to Petitioner determining the amount of disputed tax in accordance with the above discussion within three weeks from the date of pronouncement of this order and thereafter Petitioner to make payment of the disputed tax so determined within a period of two weeks of the issuance of revised Form -3.
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