https://www.taxtmi.com/caselaws?id=769858 The HC allowed the petition, holding that the petitioner's declaration under the DTVSV Scheme could not be rejected solely for non-disclosure of a pending writ petition, as this was neither material nor essential. The petitioner had waived all rights to pursue remedies related to the tax arrears and agreed to withdraw the writ petition upon issuance of the certificate by the Designated Authority. The court found the declaration dated 23.12.2024 valid and directed the Designated Authority to process it and determine the amount payable within the prescribed period. The court clarified that the DTVSV Scheme was inapplicable only where disputed tax amounts were undetermined at the reopening stage, which was not the case here. The Designated Authority's refusal to act on the declaration was thus set aside, and the petition was allowed accordingly. en-us Wed, 23 Apr 2025 00:00:00 +0530 Mon, 04 Aug 2025 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769858 The HC allowed the petition, holding that the petitioner's declaration under the DTVSV Scheme could not be rejected solely for non-disclosure of a pending writ petition, as this was neither material nor essential. The petitioner had waived all rights to pursue remedies related to the tax arrears and agreed to withdraw the writ petition upon issuance of the certificate by the Designated Authority. The court found the declaration dated 23.12.2024 valid and directed the Designated Authority to process it and determine the amount payable within the prescribed period. The court clarified that the DTVSV Scheme was inapplicable only where disputed tax amounts were undetermined at the reopening stage, which was not the case here. The Designated Authority's refusal to act on the declaration was thus set aside, and the petition was allowed accordingly. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769858