PCIT v. Asish Kumar Ghosh (2022) 444 ITR 398 (Cal)(HC)

Direct Taxes Vivad Se Vishwas Act, 2020.

S. 2(1)(a): Appellant – Declaration processed and Form 3 issued To Assessee -Rejection of declaration -Not valid —State cannot claim benefit of its own mistake. [S. 4 , Art , 226 ]

The declaration was processed and form 3 was issued to the assessee on January 27, 2021. On an order cancelling form 3 the assessee filed a writ petition challenging the order, the Court held that the last date for filing the appeal was December 13, 2019 but the appeal was filed on December 13, 2019. In such circumstances, the assessee was well within his right to have chosen to avail of the benefit of the 2020 Act and the declaration filed by the assessee had to be treated to be a valid declaration and had to be processed in accordance with the provisions of the 2020 Act. Once a declaration is issued it can be processed and taken to its logical end either may be fully in favour of the assessee or otherwise but there appears to be no provision to withdraw form 3 declaration. ReferredSuperintendent of  Taxes, Dhubri v. Onkarmal Nathmal Trust [1976] 1 SCC 766 .  ( AY. 2014-15)

 

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