The HC held that once a certificate (Form No. 5) is issued u/s 5 ...

Designated Authority can't reopen tax settlement after issuing Form 5 certificate under DTVSV Act.

December 23, 2024

Case Laws Income Tax HC

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.

View Source

← Previous Next →

The HC held that once a certificate (Form No. 5) is issued u/s 5 ...

Designated Authority can't reopen tax settlement after issuing Form 5 certificate under DTVSV Act.

December 23, 2024

Case Laws Income Tax HC

You may also like:

Declaration filed under section 4(1) of the DTVSV Act - From a plain reading of the provisions of the DTVSV Act and the Rules it emerges that the Respondent- Designated...

The High Court quashed the rectification notice, rectification order, and notice of demand issued u/s 154 of the Income Tax Act, holding that the order of determination...

The High Court allowed the petition and directed that the certificate issued by the designated authority under the Direct Tax Vivad Se Vishwas Act, 2020 be confined to...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

Interest sought to be recovered as disputed tax from the assessee in Form-3 under the DTVSV Scheme - the Respondent No.1 (CIT) Designated Authority having no power or...

Eligibility for settlement under DTVSV Act - Delay in filing appeal - Pending appeal before ITAT - Specified date under DTVSV Act - The High Court observed that Section...

Principles of natural justice - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The petitioner argued that it had already declared and paid taxes on the...

Construction of residential accommodation - Scope of Completion certificate - relevant date of issuance of such certificate - The date of issue of completion certificate...

Retrospectively declaration of C-Form as obsolete - ‘C’ Form issued by M/s. Sarv Manglam Sales in favour of the petitioner is declared obsolete with effect from the date...

The High Court held that once an appeal by the Revenue is included in the application for settlement under the Direct Tax Vivad Se Vishwas Act, 2020 (VSV Act), all...

HC allows petitioner's challenge to DTVSV Scheme declaration rejection. The court found the non-disclosure of pending writ petition was immaterial and directed the...

Refusal on the part of respondents to issue discharge certificate - Payment of amount through ECR maintained under GST Act - Petitioner has scrupulously abided by all...

Benefit of Indirect Tax Dispute Resolution Scheme, 2016 - a discharge certificate was issued by the designated authority accepting the payment from the declarant as full...

Auction of assets by the Bank - sale certificate issued with encumbrances - The petitioner Bank filed the present writ petition seeking a direction against the...

Quick Updates: