Case Law Details
Value Added Futuristic Management Private Limited Vs Union of India (Jharkhand High Court)
There is no provision in Direct Tax Vivad Se Vishwas Scheme which further envisages filing of revised/fresh declaration after the declaration has been accepted by the Designated Authority. At this stage, it is relevant to mention here that as per the oral instructions of the Revenue counsel, the said Certificate issued under the scheme has not yet been withdrawn. In fact, CBDT Circular No. 21/2020 dated 4th December, 2020 (F.No. IT(A)/1/2020-TPL), relied upon by the counsel for the Revenue, itself clearly fortifies the fact that once a declaration has been accepted by the Designated Authority by issuance of certificate under Section 5(1) of the Scheme, revised declaration cannot be filed. Relevant extract of the Circular is quoted hereunder:-
Q. No. 89. Once declaration is filed by assesse u/s 4 of Vivad se Vishwas can the same be revised? If yes, at what stage of the proceedings will the same be allowed?
Answer Yes, declaration can be revised any number of times before the DA issues a certificate under section 5(1) of Vivad se Vishwas.
22. In view of the discussion made herein above, we have no hesitation in observing that the revised fresh declaration dated 23.01.2021 filed by the petitioner was not maintainable in the eye of law and consequently the order passed thereto is non est in the eye of law.
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