Calcutta HC Orders Form 5 Issuance as Portal Error Cannot Defeat Vivad Se Vishwas Relief

Sonu Marketing Private Limited Vs Union of India And Ors. (Calcutta High Court) The Calcutta High Court disposed of a writ petition concerning the issuance of Form 5 under the Direct Tax Vivad Se Vishwas Scheme, 2020 for Assessment Year (AY) 2015-16. The dispute arose because, although the petitioner had paid the disputed tax determined in Form 3 for both AYs 2014-15 and 2015-16 within the prescribed time, the payment for AY 2015-16 was erroneously clubbed with the payment for AY 2014-15 due to a technical error in the Income Tax Business Application Portal. As a result, Form 5 was issued only...