Vidya Sagar Sharma Vs Union of India And Others (Jammu & Kashmir High Court)
The petitioner challenged an order dated 10.01.2025 whereby his application under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024 was rejected on the ground that no revision petition was pending as on the cut-off date, 22.07.2024.
Originally, the petitioner’s tax liability for Assessment Year 2011-2012 was assessed under Sections 144/147 of the Income Tax Act, 1961, resulting in a demand of Rs.29,73,640/-. A separate penalty of Rs.10,62,037/- was imposed under Section 271(1)(c). The petitioner filed revision petitions under Section 264 on 16.03.2020. During their pendency, the Direct Tax Vivad Se Vishwas Act, 2020 was introduced. The petitioner submitted Forms 1 and 2 on 23.02.2021 and received Form-3 on 04.03.2021, determining the payable amount. He subsequently withdrew the revision petitions, which were formally disposed of on 17.03.2021.
The petitioner, however, failed to deposit the amount within the stipulated time, even after extensions. As Form-4 was not submitted, the declaration became void. In 2024, the DTVSV Scheme was reintroduced. The petitioner again applied by filing Form-1 and revising it before the cut-off date. His application was rejected because no revision petition was pending as on 22.07.2024, since the earlier petitions had been disposed of in March 2021.
