https://www.taxtmi.com/caselaws?id=768418 Madras HC allowed the writ petition challenging rejection of application to rectify mistake in Form-3 under Direct Tax Vivad Se Vishwas Act, 2020. Court held petitioner's case should have been reconciled under Serial No.(a) to Table of Section 3 read with definitions of "disputed tax" and "tax arrear." Since no amount was paid pursuant to declaration under Section 4, petitioner entitled to refund of excess amount under Explanation to Section 7. Court set aside impugned order rejecting rectification application. en-us Wed, 05 Feb 2025 00:00:00 +0530 Mon, 07 Apr 2025 08:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768418 Madras HC allowed the writ petition challenging rejection of application to rectify mistake in Form-3 under Direct Tax Vivad Se Vishwas Act, 2020. Court held petitioner's case should have been reconciled under Serial No.(a) to Table of Section 3 read with definitions of "disputed tax" and "tax arrear." Since no amount was paid pursuant to declaration under Section 4, petitioner entitled to refund of excess amount under Explanation to Section 7. Court set aside impugned order rejecting rectification application. Case-Laws Income Tax Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768418