https://www.taxtmi.com/caselaws?id=407168 The court held that the petitioner's case should not be considered a "search case" under the Direct Tax Vivad Se Vishwas Act, as the assessment was not based on a search conducted directly on the petitioner. The court found the Designated Authority's determination of tax payable by the petitioner as 125% of the disputed tax to be unsustainable. The court set aside the previous order and directed the Designated Authority to determine the tax payable by the petitioner as a non-search case in accordance with the Act and Circular No. 4/2021 within two weeks. en-us Tue, 27 Apr 2021 00:00:00 +0530 Wed, 04 Aug 2021 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407168 The court held that the petitioner's case should not be considered a "search case" under the Direct Tax Vivad Se Vishwas Act, as the assessment was not based on a search conducted directly on the petitioner. The court found the Designated Authority's determination of tax payable by the petitioner as 125% of the disputed tax to be unsustainable. The court set aside the previous order and directed the Designated Authority to determine the tax payable by the petitioner as a non-search case in accordance with the Act and Circular No. 4/2021 within two weeks. Case-Laws Income Tax Tue, 27 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407168