2023 (8) TMI 1342

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....P. No. 19258 of 2023 - -<br>Income Tax<br>THE HONOURABLE MR.JUSTICE C.SARAVANAN For the Petitioner : Mr.G.Vardini Karthik For the Respondents : Mr.B.Ramana Kumar Senior Standing Counsel and Mr.Prabhu Mukunth Arun Kumar Junior Standing Counsel ORDER The writ petition has been filed for the following relief:- The case of the petitioner is that the petitioner had opted for a Viva....

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....he announcement of Vivad Se Vishwas Scheme under the Finance Act, 2020. 3. The petitioner opted to settle the dispute under the aforesaid Scheme and filed Form 1 before the designated authority on 22.01.2021. By a communication dated 05.02.2021 in Form 3, the respondent confirmed that the petitioner was required to pay a sum of Rs. 1,00,41,044/- 4. The petitioner was required to pay the afor....

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....account by the due date on 30.09.2021, the Income Tax Department has collected a sum of Rs. 17,19,782/- on 30.10.2021 vide Cheque No.244433. 8. The petitioner seeks for refund of the excess amount as according to the petitioner there was no delay on the part of the petitioner as the account had been attached by the respondent / Income Tax Department. Therefore, the petitioner prays for a direct....

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....g Counsel and the Junior Standing Counsel for the respondents. 12. The petitioner is a 82 year old senior citizen who has suffered by an adverse Assessment Order dated 30.12.2019. The petitioner has filed an appeal against the aforesaid order and opted to settle the dispute after the Vivad Se Vishwas Scheme came to be announced by the Finance Act, 2020. 13. Though the application filed by th....