High Court Denies Amendment to Appeal Memo; Orders 100% Tax Computation in Non-Search Case Under DTVSV Act.

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....HC rejected petitioner's attempt to belatedly amend appeal memo to include addition u/s 68 for benefits under DTVSV Act as petitioner had conceded and paid tax on such addition without demur. However, HC allowed petitioner's contention that computation should be at 100% of disputed tax instead of 125% as it was a non-search case, directing respondents to issue revised Form-3 within 30 days along with consequential benefits.....