TaxTMI 
TaxTMI 
2021 (6) TMI 1168
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....nts Through: Mr. Abhishek Maratha, Senior Standing Counsel. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM No. 18282/2021 1. Allowed, subject to just exceptions. CM No. 18283/2021 2. The prayer made in the captioned application is to exempt the petitioner from filing sworn/affirmed affidavits along with the present petition. The captioned application is....
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.... principal reason given for the rejection of the aforementioned forms is that the petitioner's revision application filed under Section 264 of the Income Tax Act, 1961 (in short '1961 Act') was not pending as on the specified date, i.e., 31.01.2020. 3.3. It is Mr. Aggarwal's contention that the aforesaid reasoning given in the impugned orders of rejection is flawed. It is his contention that agai....
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....also placed on the CBDT notification issued under the said Ordinance dated 24.06.2020, which, inter alia, indicated that the end date for filings, under Section 3(1) of the Ordinance, would be 31.03.2021 (See clause (ii) of the said notification). 3.5 Besides this, reliance is also placed on the order passed by the Supreme Court in Suo Motu Writ Petition (Civil) No. 3/2020. (See Annexure P-4, whi....
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....26 of the paper book.) 6.1 The respondent, therefore, pending the adjudication of the petition, without prejudice to its rights and contentions, will accept Forms 1 & 2 with 100% of the disputed tax. In case, according to the respondent/revenue, 100% of the disputed tax figure, is at variance with the aforementioned amount, the same will be indicated to the petitioner and necessary corrective act....