TaxTMI 
TaxTMI 
2025 (3) TMI 763
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....ishwas Scheme, 2024 (hereinafter referred as 'DTVSV Scheme'). 2. Learned counsel for the petitioner would submit that the petitioner was issued with show cause notices dated 24.03.2022 and 27.03.2022, calling upon the petitioner to show cause as to why the consideration received by him for the sale of his share of property in FY 2015-16 should not be brought to tax. Since the petitioner was non-resident of India and his email Id was hacked, he was not aware of the show cause notices. Subsequently, the draft assessment order came to be passed on 30.03.2022. Later, when the petitioner was intimated about the proceedings by his brother, the petitioner filed his reply stating that he was unaware of the re-assessment proceedings and he ....
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.... the appeal pending until his Form-1 under the DTVSV Scheme, 2024 was processed. However, the petitioner's Form-1 was rejected by the 1st respondent stating that petitioner has already waived his right of appeal and therefore, the petitioner was ineligible for applying under the DTVSV Scheme, 2024. 5. Therefore, the learned counsel for the petitioner would submit that the amount of Rs. 28,73,463/- paid by the petitioner towards tax liability is much higher than the amount payable under the DTVSV Scheme and as per the DTVSV Scheme, the tax liability of the petitioner would only be Rs. 24,57,168/-. The petitioner preferred an appeal on 01.04.2024 and the DTVSV Scheme came into effect only on 19.09.2024. Accordingly, the petitioner chose ....
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....d perusal of records, it is seen that the Government has introduced the DTVSV scheme with an intention to resolve the issues relating to the tax liability. The pre-condition for availing the benefit under DTVSV scheme is that the tax liability has to be disputed by way of appeal or writ petition or Special Leave Petition. For better appreciation, it is appropriate to extract the relevant provision of the DTVSV scheme. As such, Clause 89(1)(J)(A) of Chapter IV of the DTVSV Scheme, is extracted hereunder:- "89.............. (j) "disputed tax", in relation to an assessment year or financial year, as the case may be, means the income-tax including surcharge and cess (hereafter in this Chapter referred to as the amount of tax) payable by the....
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....ate Authority. Since the Revisional Authority has dismissed the revision petition filed by the petitioner citing the reason that the petitioner is entitled to avail appeal remedy, the petitioner has filed appeal before the Appellate Authority. The appeal has been numbered and taken on file. It is for them to decide whether the appeal has to be entertained or rejected. Even the appeal got rejected on the ground of maintainability, still the petitioner is entitle to challenge the same by way of writ petition since no other alternate remedy is available. Therefore, in the present case, the tax liability assessed by the Taxing Authority has been disputed and the same is pending before the Appellate Authority. As per the provision of the DTVSV S....