2022 (6) TMI 154

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....DENTS: SRI.JOSE JOSEPH, SC JUDGMENT BECHU KURIAN THOMAS, J. Petitioner seeks the following reliefs :- i. To issue appropriate writ order or direction declaring that the 2nd respondent is not entitled to cancel Ext.P7 and Ext.P8 form 3 Certificates issued to the petitioner under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020. ii. To issue a writ of certiorari....

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....Counsel for the Income Tax submitted that though petitioner has challenged Ext.P12, the same being only a notice granting an opportunity of hearing to the petitioner to appear before the 2nd respondent, no prejudice will be caused to the petitioner, if the same is continued. 3. Grievance of the petitioner is with respect to the applications filed by him under the Vivad Se Vishwas Scheme formula....

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....me Tax has pointed out that the attempt of the 2nd respondent was only to consider the request put forth by the petitioner itself through Ext.P10 and Ext.P11, interdicting the same does not augur well in the interest of justice and that if any decision is taken pursuant to Ext.P12 the aggrieved can seek appropriate remedies before the proper forum. 5. Having considered the submissions made acro....

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.... the 2nd respondent. 6. Accordingly, I am of the view that the contentions of the petitioner cannot be adjudicated by this Court as raised in this writ petition and instead, the 2nd respondent ought to proceed with Ext.P12 and pass appropriate orders thereon after hearing the petitioner as mentioned in Ext.P12. Therefore, this writ writ petition is disposed of directing the 2nd respondent to....