HC Directs ITO to Review Petitioner’s Claims Under Direct Tax Vivad se Vishwas Act, 2020

Late Anupam Chandra Ray Vs ITO (Madras High Court)

In a recent judgment by the Madras High Court, the petitioner, Late Anupam Chandra Ray, sought a mandamus to compel the income tax authorities to refund a sum of Rs. 9,04,260. This amount had been quantified in an order issued on 24th November 2021 under Section 5(2) of the Direct Tax Vivad se Vishwas Act, 2020. The petitioner’s plea was based on the applicable rules, namely the Vivad se Vishwas Rules, 2020.

Detailed Analysis

Please become a Premium member. If you are already a Premium member, login here to access the full content.