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Case Law Details

Case Name : Oerlikon Balzers Coating India Private Limited Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 6228 of 2021
Date of Judgement/Order : 27/06/2023
Related Assessment Year :
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Oerlikon Balzers Coating India Private Limited Vs Union of India (Bombay High Court)


14. It is not in dispute that the DTVSV-A was enacted with the objective of, inter alia, reducing pending income tax disputes, generate timely revenue for the Government and benefit taxpayer by providing them peace of mind, certainty and savings on account of time and resources that would otherwise be spent on the long-drawn and vexatious litigation process to resolve the disputes. Such disputes emanate from appeals filed by the taxpayer against the orders passed by the Income Tax Authorities and result in tax arrears consisting of disputed tax, disputed penalty, disputed interest or disputed fees. It is also admitted by the Respondents that the objective of the DTVSV is to reduce litigation. It is further admitted that Circular No. 21/2020 was issued u/s 10 & 11 of the DTVSV-A to remove difficulty.

15. The FAQ 61 under consideration is extracted hereunder for reference:

   “61. Whether Miscellaneous Application (MA) pending as on 31 st January 2020 will also be covered by the Scheme?

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Author Bio

Mr.Kapil Goel B.Com(H) FCA LLB, Advocate Delhi High Court advocatekapilgoel@gmail.com, 9910272804 Mr Goel is a bachelor of commerce from Delhi University (2003) and is a Law Graduate from Merrut University (2006) and Fellow member of ICAI (Nov 2004). At present, he is practicing as an Advocate View Full Profile

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