Taxpayer ineligible for DTVSV Scheme against notice issued u/s. 148 as disputed tax not ascertained

Domino Printing Sciences PLC Vs CIT (Delhi High Court) Patna High Court held that taxpayer will not be eligible for Direct Tax Vivad Se Vishwas Scheme 2024 [DTVSV Scheme] against notice issued under section 148 of the Income Tax Act since dispute tax is not ascertainable. Facts- The petitioner is a company incorporated under the laws of the United Kingdom and is engaged in the business of manufacture and sale of coding and marking equipments; manufacture and sale of consumables; sale of spares; and rendering of after sales services. The petitioner has filed the present petition under Article 2...