Assessee filed declaration in Form 1 giving particulars of tax arrears and amounts payable in respect of pending income tax dispute for relevant assessment year . \u00a0Revenue issued Form 3 determining amounts payable as 14.04 lakhs (if paid on or before 31-3-2021) and Rs.16.26 lakhs (if paid after 31-3-2021) Accordingly, assessee paid amount of Rs.14.04 lakhs on 12-10-2021. However, assessee received a communication that her declaration was null and void as there was delay in filing of Form-4 and last date for payment of tax extended upto 31-10-2021 had also lapsed . \u00a0Thereafter, assessee received another communication rejecting assessee\u2019s declaration with new reason that assessee ought to have paid Rs. 16.26 lakhs since such payment was made after 30-9-2021 . On writ the assessee contended that\u00a0 \u00a0in response to revised Form 3 made payment of disputed tax determined within 15 days in Form 4 and\u00a0 also payment made on 12-10-2021 was acknowledged by revenue .\u00a0 Requirement of paying an additional amount was informed to assessee only by communication dated 1-4-2022, long after the extended date of 31-10-2021 had lapsed\u00a0 . Allowing the petition the Court held that\u00a0 \u00a0fact revenue should have either accepted assessee\u2019s payment made within 15 days from receipt of Form 3 or at least informed assessee that she was required to pay an additional amount on or before 31-10-2021 .Since assessee determined amount payable under VsV Act correctly but had to struggle to get revenue\u2019s determination corrected, \u00a0communications rejecting assessee\u2019s declaration is \u00a0to be quashed .\u00a0 The Revenue is directed to accept the declaration , subject to making the payment within 21 days .\u00a0 (AY. 2017 -18 )<\/p>\n
\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" Direct Tax Vivad Se Vishwas Act, 2020 <\/p>\n S. 3:Amount payable by declarant \u2013 Time and manner of payment \u2013 Determined tax payable within 15 days of receipt of Form -3 – Requirement of paying an additional amount was informed to assessee only by communication dated 1-4-2022, long after extended date of 31-10-2021- Assessee should not have been denied benefits under DTVSV Act. [ S. 5 , Form No1 , Form No 3, Form No 4, Art. 226 [ <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-49464","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cRO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49464","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49464"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49464\/revisions"}],"predecessor-version":[{"id":49465,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49464\/revisions\/49465"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}