Declaration under dispute resolution scheme requires withdrawal of appeals and waiver of remedies before relief is available. Section 203 sets procedural conditions for declarations under the Direct Tax Dispute Resolution Scheme, 2016: declarations must be in prescribed form; tax-arrear declarations cause appeals before income-tax or wealth-tax appellate authorities to be deemed withdrawn; specified-tax declarations require withdrawal of appeals, writs and arbitration/mediation proceedings with proof and a prescribed undertaking waiving rights to pursue any remedy related to the specified tax; false particulars, condition breaches, or contravention of the undertaking nullify the declaration and revive prior proceedings; adjudicatory or ADR forums are barred from deciding declared specified-tax issues once the designated authority acts or payment under section 204 occurs.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Declaration under dispute resolution scheme requires withdrawal of appeals and waiver of remedies before relief is available.
Section 203 sets procedural conditions for declarations under the Direct Tax Dispute Resolution Scheme, 2016: declarations must be in prescribed form; tax-arrear declarations cause appeals before income-tax or wealth-tax appellate authorities to be deemed withdrawn; specified-tax declarations require withdrawal of appeals, writs and arbitration/mediation proceedings with proof and a prescribed undertaking waiving rights to pursue any remedy related to the specified tax; false particulars, condition breaches, or contravention of the undertaking nullify the declaration and revive prior proceedings; adjudicatory or ADR forums are barred from deciding declared specified-tax issues once the designated authority acts or payment under section 204 occurs.
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