Form 26B not required post issuance of Form 5 under VSV Act for refund: Allahabad HC

Dish TV India Limited Vs CIT (TDS) and 2 others (Allahabad High Court)

Allahabad High Court held that filing of Form 26B of the Income Tax Rules not required once refund is entitled vide Form 5 under Vivad Se Vishwas Act, 2020 [VSV Act, 2020]. Accordingly, petition allowed.

Facts- This writ petition has been filed by the petitioner seeking refund of Rs.2,19,42,954/- as amount of tax arrears refundable to the petitioner as per the order of full and final settlement of tax arrears in Form 5 dated 20.09.2022 issued u/s. 5(2) r.w.s 6 of the Vivad Se Vishwas Act,

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