HC directs PCIT to correct apparent mistake in Form-3 of Vivad Se Vishwas

Ashish Saraf Vs PCIT (Delhi High Court) The petition impugns the Certificate dated 9th January, 2021 issued by the respondent in Form-3, under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020, vide Acknowledgment No.158235220090121, to the extent the same treats the case of the petitioner as a search case. On a perusal of the documents placed by the petitioner, it appears that the case of the petitioner cannot be treated as a search case.  The counsel for the respondent appearing on advance notice has been heard and has not been able to justify the case of the petitioner as falling i...