https://www.taxtmi.com/caselaws?id=765503 HC ruled that under the Direct Tax Vivad Se Vishwas Act, 2020, disputed tax includes amounts refunded to the assessee under Section 244A of the Income Tax Act, 1961. The court held that if the department's pending appeal before ITAT is decided against the petitioner, the interest previously paid under Section 244A would be recoverable along with differential tax. The petitioner's challenge to Form-3 issued under Section 5(1) was dismissed, as the definition of "disputed tax" in Section 2(1)(j) encompasses amounts payable if pending appeals are decided against the assessee. en-us Thu, 02 Jan 2025 00:00:00 +0530 Sat, 01 Feb 2025 08:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765503 HC ruled that under the Direct Tax Vivad Se Vishwas Act, 2020, disputed tax includes amounts refunded to the assessee under Section 244A of the Income Tax Act, 1961. The court held that if the department's pending appeal before ITAT is decided against the petitioner, the interest previously paid under Section 244A would be recoverable along with differential tax. The petitioner's challenge to Form-3 issued under Section 5(1) was dismissed, as the definition of "disputed tax" in Section 2(1)(j) encompasses amounts payable if pending appeals are decided against the assessee. Case-Laws Income Tax Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765503