2021 (8) TMI 1103

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....KH AND ABHAY AHUJA, JJ. Mr. Percy Pardiwala, Senior Counsel a/w Mr. Atul Jasani for Petitioner. Mrs. S.V. Bharucha for Respondents.   (THROUGH VIDEO CONFERENCING) PER COURT :- 1. We have today passed a detailed judgment in Writ Petition No.1025 of 2021. The facts in this Petition are similar to those in Writ Petition No.1025 of 2021, except that the Appeal of the Tribunal in th....

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...., 2021 enclosing e-mail dated 26th July, 2021 to their Advocate containing copy of the calculations with respect to the Assessment Year 2010-2011 submitting that the interest of Rs. 62,42,923/- sought to be recovered as disputed tax from the assessee in Form-3 under the DTVSV Scheme is the interest that was awarded to the assessee under Section 244A pursuant to the order giving effect to the order....

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....such and the interest sought to be recovered as disputed tax be understood as the one paid pursuant to Section 244A of the IT Act and not Section 234D. He, therefore, submits that the same arguments that had been taken in respect of the other Writ Petitions of Petitioner be taken as applicable to this Writ Petition as well. 5. Having heard the Learned Counsel for the parties and after having pe....