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    <title>2023 (9) TMI 1320 - DELHI HIGH COURT</title>
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    <description>Under the Direct Tax Vivad Se Vishwas Act, 2020, Form 3 notices were found unsuitable to remain in their existing form where the revenue ed that the underlying tax calculations required reworking in line with its counter-affidavit. The Delhi HC therefore set aside the impugned forms and permitted the revenue to recalculate the figures and issue fresh forms if warranted. The petitioners were left at liberty to challenge any fresh forms in accordance with law. The matter did not proceed to a merits adjudication on the validity of the original forms.</description>
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      <title>2023 (9) TMI 1320 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=443698</link>
      <description>Under the Direct Tax Vivad Se Vishwas Act, 2020, Form 3 notices were found unsuitable to remain in their existing form where the revenue ed that the underlying tax calculations required reworking in line with its counter-affidavit. The Delhi HC therefore set aside the impugned forms and permitted the revenue to recalculate the figures and issue fresh forms if warranted. The petitioners were left at liberty to challenge any fresh forms in accordance with law. The matter did not proceed to a merits adjudication on the validity of the original forms.</description>
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