https://www.taxtmi.com/caselaws?id=793552 Once a declarant under the Direct Tax Vivad Se Vishwas Scheme had filed the declarations, received Form 3, and made payment within time, issuance of Form 5 was not discretionary. The Calcutta HC held that a portal error wrongly clubbing the payment for Assessment Year 2015-16 against Assessment Year 2014-15 could not defeat an otherwise eligible claim. The Department was bound to rectify the mismatch, delink the payment, and issue Form 5 for Assessment Year 2015-16 on verification of the challan. en-us Fri, 12 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793552 Once a declarant under the Direct Tax Vivad Se Vishwas Scheme had filed the declarations, received Form 3, and made payment within time, issuance of Form 5 was not discretionary. The Calcutta HC held that a portal error wrongly clubbing the payment for Assessment Year 2015-16 against Assessment Year 2014-15 could not defeat an otherwise eligible claim. The Department was bound to rectify the mismatch, delink the payment, and issue Form 5 for Assessment Year 2015-16 on verification of the challan. Case-Laws Income Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793552