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Authority could not deny benefit of Vivad Se Vishwas scheme if assessee was eligible for the same
Case Law Details
- Case Name
- Bhupendra Harilal Mehta Vs PCIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Bombay High Court
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Bhupendra Harilal Mehta Vs Principal Commissioner of Income Tax (Bombay High Court)
Conclusion: Direct Tax Vivad Se Vishwas (DTVSV) Act, 2020 was a beneficial legislation and department could not deny the benefit if assesee was eligible for the same. Thus, department had to pass a fresh order in Form No.3 determining tax payable by assessee as a non-search case in accordance with the DTVSV Act read with Rule 4 of the DTVSV Rules, as per Circular no. 4/2021 dated 23rd March, 2021.
Held: Assessee filed declaration in Form No.1 under Section 4(1) of the DTVSV Act read with Rule 3(1) of the D...
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