https://www.taxtmi.com/caselaws?id=411649 The court held that the declaration under the Income Declaration Scheme, 2016 (IDS) was void due to non-payment of the full amount, making it non-est. The tax paid could not be retained, and the revenue was directed to rectify Form No. 3 under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act) to credit the amount paid under the IDS. The petitioner was to pay the disputed tax per the revised form within two weeks. The petitioner agreed to withdraw the pending appeal under the Income Tax Act. The petition was disposed of with no costs. en-us Wed, 11 Aug 2021 00:00:00 +0530 Wed, 17 Nov 2021 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411649 The court held that the declaration under the Income Declaration Scheme, 2016 (IDS) was void due to non-payment of the full amount, making it non-est. The tax paid could not be retained, and the revenue was directed to rectify Form No. 3 under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act) to credit the amount paid under the IDS. The petitioner was to pay the disputed tax per the revised form within two weeks. The petitioner agreed to withdraw the pending appeal under the Income Tax Act. The petition was disposed of with no costs. Case-Laws Income Tax Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411649