Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of HC held that under Section 9(a)(i) of the Direct Tax Vivad Se Vishwas Act, 2020, declarants are precluded from settling disputes where tax arrears relate to assessments under Sections 143(3), 144, 153A, or 153C following a search under Section 132, and where disputed tax exceeds Rs. 5,00,00,000/-. The petitioners' assessments arising from search proceedings on 24.09.2015 with assessment orders dated 28.04.2017 and 27.04.2017 respectively exceeded the prescribed threshold. Consequently, the petitioners were ineligible for amnesty scheme benefits, irrespective of having paid taxes, consistent with CBDT circulars interpreting the statutory provisions.
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