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    <title>2023 (5) TMI 282 - BOMBAY HIGH COURT</title>
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    <description>The court allowed the petition, directing the respondents to issue a fresh Form-3 after giving credit for the amount paid under IDS and refund any balance amount. This decision was in line with the purpose and spirit of the DTVSV Act, aimed at resolving disputes between the assessee and the revenue. The needful was ordered to be done within four weeks.</description>
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      <description>The court allowed the petition, directing the respondents to issue a fresh Form-3 after giving credit for the amount paid under IDS and refund any balance amount. This decision was in line with the purpose and spirit of the DTVSV Act, aimed at resolving disputes between the assessee and the revenue. The needful was ordered to be done within four weeks.</description>
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