https://www.taxtmi.com/caselaws?id=425534 The court held that the revised declaration under the Direct Tax Vivad Se Vishwas Act, 2020 was rejected as it was non-est in the eyes of the law. The original declaration was accepted, and the parties were directed to comply with the certificate issued. The court emphasized that no further declarations could be filed once a certificate was issued. The petitioner was required to deposit the determined amount within fifteen days, and the refund issue would be resolved upon compliance with the original certificate. The court refrained from further observations on the applicability of Section 9(c) due to the prosecution against a director. en-us Thu, 14 Jul 2022 00:00:00 +0530 Mon, 10 Oct 2022 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425534 The court held that the revised declaration under the Direct Tax Vivad Se Vishwas Act, 2020 was rejected as it was non-est in the eyes of the law. The original declaration was accepted, and the parties were directed to comply with the certificate issued. The court emphasized that no further declarations could be filed once a certificate was issued. The petitioner was required to deposit the determined amount within fifteen days, and the refund issue would be resolved upon compliance with the original certificate. The court refrained from further observations on the applicability of Section 9(c) due to the prosecution against a director. Case-Laws Income Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425534