https://www.taxtmi.com/highlights?id=59446 Application under Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act). - Seeking Adjust/give credit to the amount paid by petitioner under the Income Declaration Scheme, 2016 (“the IDS”) - The Scheme does not provide for Revenue to retain the tax so paid in respect of a declaration which is void and non-est. Article 265 of the Constitution of India provides that no tax shall be levied or collected except by authority of law. - Petitioner is entitled to an adjustment by giving credit to the amount paid under IDS. - HC en-us Tue, 31 Aug 2021 09:19:46 +0530 Tue, 31 Aug 2021 09:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59446 Application under Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act). - Seeking Adjust/give credit to the amount paid by petitioner under the Income Declaration Scheme, 2016 (“the IDS”) - The Scheme does not provide for Revenue to retain the tax so paid in respect of a declaration which is void and non-est. Article 265 of the Constitution of India provides that no tax shall be levied or collected except by authority of law. - Petitioner is entitled to an adjustment by giving credit to the amount paid under IDS. - HC Highlights Income Tax Tue, 31 Aug 2021 09:19:46 +0530 https://www.taxtmi.com/highlights?id=59446