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Revision Petitions Deemed Revived on Default Under Vivad Se Vishwas: J&K HC
Case Law Details
- Case Name
- Vidya Sagar Sharma Vs Union of India And Others (Jammu & Kashmir High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jammu & Kashmir HC
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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 revisio...
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