https://www.taxtmi.com/caselaws?id=772713 The HC dismissed writ petitions challenging denial of benefits under the Direct Tax Vivad Se Vishwas Act, 2020. Petitioners were assessed under Section 153A/C following a search under Section 132, with disputed tax exceeding Rs. 5 crores. The court held that Section 9(a)(i) clearly excludes cases where assessments are made post-search and disputed tax exceeds Rs. 5 crores. Payment of tax after assessment does not reduce the disputed tax amount for eligibility purposes. CBDT circulars supported this interpretation as contemporaneous exposition of law. en-us Fri, 09 May 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772713 The HC dismissed writ petitions challenging denial of benefits under the Direct Tax Vivad Se Vishwas Act, 2020. Petitioners were assessed under Section 153A/C following a search under Section 132, with disputed tax exceeding Rs. 5 crores. The court held that Section 9(a)(i) clearly excludes cases where assessments are made post-search and disputed tax exceeds Rs. 5 crores. Payment of tax after assessment does not reduce the disputed tax amount for eligibility purposes. CBDT circulars supported this interpretation as contemporaneous exposition of law. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772713