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TMI Blog2021 (5) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 133A of the IT Act on one Mr. Sandipkumar N. Jha and during the same, some incriminating documents were claimed to have been found in respect of petitioner showing that said Mr.Jha had paid Rs. 5,76,00,000/- in cash to petitioner for purchase of shop and office premises. Thereafter, in 2019, a survey action had been undertaken at the office premises of petitioner. However, no incriminating material was found during the course of survey. Under pressure, the petitioner agreed to offer the amount of Rs. 5,76,00,000/- allegedly received, as his income in the statement recorded under section 131 of the IT Act. (Later, the petitioner had retracted from his statement under an affidavit filed before respondent No.2). The assessment for the AY 2014-15 had been re-opened by notice issued under section 148 of the IT Act. The petitioner, as referred to above, had filed a return showing amount of Rs. 5,76,00,000/- as his income and declared a total amount of Rs. 6,43,69,719/- and on re-assessment, the total amount was assessed at Rs. 6,44,09,400/- under assessment order dated 30.03.2019. 4. The petitioner aggrieved by the order dated 30.03.2019 passed by respondent No. 2 referred to abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority. The Act prescribes under Section 5 (1) that the designated authority shall, within a period of 15 days from the date of receipt of the declaration, by order, determine the amount payable by the declarant in accordance with the provisions of the Act and grant a certificate to the declarant containing particulars of the tax arrear. Section 9 of the Act refers to the cases to which, DTVSV Act and rules would not apply. 9. Learned counsel for the petitioner submits that the order has been passed for entirely unrelated reasons, as well as there is no compliance of rules of natural justice. He submits that before rejecting the application, an opportunity ought to have been afforded having regard to order dated 30.03.2019. Learned counsel for the petitioner submits to reject a declaration without giving hearing to declarant would be in complete defiance of the object of the scheme. Learned counsel for the petitioner submits that impugned order passed has been adversely affecting day t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, does not involve any disputed issue arising out of the assessment order. The amount contested by the petitioner has been disclosed by the petitioner in his return of income and thus, the appeal itself being untenable and the same cannot be resolved under the DTVSV Act. It is being contended that the assessee cannot be aggrieved in respect of income voluntarily declared in return of income and the petitioner can be said to be aggrieved only to the extent of addition made of Rs. 42,840/- and not in respect of the amount which he declared in return filed. 15. Learned counsel for the petitioner during hearing had drawn our attention to a decision of this court dated 09.04.2021 in case of Saddruddin Tejani Vs. Income Tax Officer and another (W. P. No. 611 of 2021) decided on 9th April 2021, wherein the statement of object and the reasons for bringing in the DTVSV Act have been considered. This court had observed that the enactment has been brought in to address the urgent need to provide for resolution of pending tax disputes, wherein a huge amount of disputed tax arrears had been locked up. The DTVSV Act is aimed not only to benefit the Government by generating timely revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g it as is sought to be submitted on behalf of the Respondents. It does not appear that merits of appeal/ matter would be consideration to qualify for 'disputed tax' under DTVSV Act. 19. It would be pertinent also to refer to that 'disputed income' has also been defined under clause (g) of section 2(1) to mean the whole or such measure of total income as is relatable to disputed tax. Further the definition of 'dispute' as appearing under rule 2(b) of the DTVSV rules shows that "dispute" means an appeal/writ petition or special leave petition by the declarant before the appellate forum etc. 20. In the present case, the petitioner has specifically contended that there is a specific ground taken in the appeal and has specifically referred to those in the writ petitions as well as memorandum of appeal has also been a part of annexures to the petition. It has been submitted that a specific ground has been taken that the assessing officer has erred in taxing the amount of Rs. 5,76,00,000/- as income of the appellant. It is contended that it would not be a case that the petitioner has not disputed dis-allowance of the concerned figure. This position has not been disputed by revenue. 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment made on the basis of information received under an agreement referred to in section 90 or section 90A of the Income-tax Act, if it relates to any tax arrear; (b) to any person in respect of whom an order of detention has been made under the provisions of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 on or before the filing of declaration : Provided that - (i) such order of detention, being an order to which the provisions of section 9 or section 12A of the said Act do not apply, has not been revoked on the report of the Advisory Board under section 8 of the said Act or before the receipt of the report of the Advisory Board; or (ii) such order of detention, being an order to which the provisions of section 9 of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the review under sub-section (3) of section 9, or on the report of the Advisory Board under section 8, read with sub-section (2) of section 9, of the said Act; or (iii) such order of detention, being an order to which the provisions of section 12A of the said Act apply, has not been revoked before the expiry of the time for, ..... 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