AI Drafter 
TaxTMI 
TaxTMI 
2025 (4) TMI 332
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.... has rejected the request of the petitioner dated 20.10.2021 to revise Form-3 dated 20.04.2021 issued by the respondent as the Designated Authority under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020. 3. The case of the petitioner is that 60% of the amount of Rs. 74,92,270/- determined and payable in Form-3 dated 20.04.2021 issued by the respondent represents the interest under Section 234A, Section 234B and Section 234C of the Income Tax Act, 1961. 4. The petitioner opted to settle the dispute under the provisions of the aforesaid Act and the Rules made thereunder after an order under Section 159 of the Income Tax Act, 1961 came to be passed on 05.02.2015 declaring the petitioner as the legal representative of his deceased mother late Mrs.Pushparani. 5. Pursuant to the aforesaid order, an Assessment Order also came to be passed on 26.03.2015 against the estate of his deceased mother late Mrs.Pushparani. In the aforesaid Assessment Order dated 26.03.2015, interest was also levied under Section 234A, Section 234B and Section 234C of the Income Tax Act, 1961. 6. Operative portion of the aforesaid Assessment Order dated 26.03.2015 reads as under:- "8....
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....ssment Order dated 26.03.2015 are as follows:- Table-1 Sl. No. Heads Amount (In Rs. ) Grand Total 1 Total Taxable Income 1,24,47,890 2 Capital Gain Income 1,13,43,518 3 Tax due on the aforesaid Total Taxable Income 28,47,653 28,47,653 4 Interest under Section 234A of the Income Tax Act, 1961 3,13,247 5 Interest under Section 234B of the Income Tax Act, 1961 27,33,792 6 Interest under Section 234C of the Income Tax Act, 1961 91,118 7 Total Interest under Section 234A, Section 234B and Section 234C of the Income Tax Act, 1961 31,38,157 31,38,157 59,85,810 8. As against the aforesaid Assessment Order dated 26.03.2015, the petitioner referred a revision application under Section 264 of the Income Tax Act, 1961 before the respondent. The respondent dismissed the application vide Order dated 14.01.2016. This led to further steps against the petitioner to recover amounts determined in the Assessment Order dated 26.03.2015. 9. Under these circumstances, the petitioner requested for waiver of interest levied under ....
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....dent No.NC W2(5)/14-15 dated the impugned order C.No.217/11/PCIT-1/2015- 16 dated 14.01.2016 passed by the first respondent, are hereby set aside and the matter is remanded back to the second respondent, who shall consider the same afresh, after giving due opportunity of personal bearing to the petitioner herein and shall pass appropriate orders in accordance with law, as expeditiously as possible, in any event, within a period of six weeks from the date of receipt of copy of this order. 4. Accordingly, the writ petitions stand disposed of. No costs. Consequently, connected miscellaneous petitions are closed. W.P.No.9148 of 2017 For issuance of Writ of Certiorarified Mandamus, to call for the records of the impugned order in C.No.217/11/PCIT- 1/2015-16 # dated 14.01.2016 passed by the first respondent and quash the same and direct the first respondent respondent to consider the plea of the petitioner for the proper computation of capital gains tax in the facts and circumstances of the case. * Order treating the petitioner as the Legal Heirs of his deceased Mother. # Order revision application filed under Section 264 of the Income Tax Act, 1961. 12. Agg....
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.... issuance of Certificate under Sub-Section 1 to Section 5 and on furnishing the proof of such withdrawal along with intimation of payment of the amount to the Designated Authority under Section 5(2) of the the Direct Tax Vivad Se Vishwas Act, 2020. 17. Consequently, these Writ Appeals filed by the Income Tax Department were dismissed by three separate orders all dated 10.11.2020 with the following observations:- Table-4 W.A.No.4223 of 2019 W.A.No.4224 of 2019 W.A.No.4225 of 2019 7. In the light of the fact that the respondent/assessee has already availed the benefit under the Act, no useful purpose would be served in keeping this appeal pending. At the same time, safeguarding the interest of the respondent in the event the order to be passed by the Department under the Income Tax Act is not in favour of the respondent. Accordingly, the Writ Appeal stands disposed of on the ground that the respondent has already filed a declaration and the Department shall process the application at the earliest in accordance with the said Act and communicate the decision to the respondent at the earliest. As observed, the respondent/assessee is given liberty to restore this ....
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....ground that the respondent has already filed a declaration and the Department shall process the application at the earliest in accordance with the said Act and communicate the decision to the respondent at the earliest. As observed, the respondent/assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration filed by the respondent under Section 4 of the Income Tax Act is not in favour of the respondent. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal and on such request made by the respondent by filing a Miscellaneous Petition for Restoration, the Registry shall place such petition before the Division Bench for orders. 8. With this observation, the Writ Appeal stands disposed of with the aforementioned liberty. No costs. 18. Under these circumstances, Form-3 was issued to the petitioner on 20.04.2021. A sum of Rs. 74,92,270/- was determined to be paid by the petitioner on or before 30.04.2021 and Rs. 82,41,497/- after 30.04.2021. 19. In this background, the petitioner filed a petition for rectificat....
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.... are liable to be set aside. All orders and actions taken pursuant to or in furtherance thereof must also be declared wholly illegal and without jurisdiction and consequently are liable to be set aside. They are declared as such." 25. The Hon'ble Supreme Court in "Union of India Vs. Rajeev Bansal, 2024 SCC OnLine SC 2693", in Paragraph No.32, held as under:- "32. A statutory authority may lack jurisdiction if it does not fulfil the preliminary conditions laid down under the statute, which are necessary to the exercise of its jurisdiction. There cannot be any waiver of a statutory requirement or provision that goes to the root of the jurisdiction of assessment. An order passed without jurisdiction is a nullity. Any consequential order passed or action taken will also be invalid and without jurisdiction. Thus, the power of assessing officers to reassess is limited and based on the fulfilment of certain preconditions." 26. This Court in "Commissioner of Income Tax Vs. M.Hemanathan, (2016) 384 ITR 177 (Mad.)", in Paragraph Nos.18 and 19, held as under:- "18. Sub-section (1) of section 159 would apply to a case where a liability has already crystallised. The ....
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....Vivad Se Vishwas Act, 2020 as only the amount of the "disputed tax" has to be paid in terms of Sl.No.(a) to Table to Section 3 of the Direct Tax Vivad Se Vishwas Act, 2020. Relevant portion of Section 3 of the Direct Tax Vivad Se Vishwas Act, 2020 is reproduced below:- Table-5 Sl. No. Nature of tax arrear Amount payable under this Act on or before the [31st day of December, 2020 or such later date as may be notified]* Amount payable under this Act on or after the [1st day of January, 2021 or such later as may be notified] but on or before the last date (a) Where the tax arrear is the aggregate amount of disputed tax, interest chargeable or charged on such disputed tax and penalty leviable or levied on such disputed tax. Amount of the disputed tax. The aggregate of the amount of disputed tax and ten percent of disputed tax. Provided that where the ten percent of disputed tax exceeds the aggregate amount of interest chargeable or charged on such disputed tax and penalty leviable or levied on such disputed tax, the excess shall be ignored for the purpose of computation of amount payable under this Act. (b) where the tax arrear includes the tax....
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....interest chargeable or charged on such disputed tax, and penalty leviable on such disputed tax; or ii. disputed interest; or iii. disputed penalty; or iv. disputed fee, as determined under the provisions of the Income Tax Act. 34. Under Section 3 of the Direct Tax Vivad Se Vishwas Act, 2020, where an assessee (declarant) files a declaration and an undertaking in respect of "tax arrear" under Section 4 of the said Act, then notwithstanding anything contained in the Income Tax Act, 1961 or any other law for the time being in force, the amount payable by such an assessee (declarant) under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020 shall be as in the above Table. 35. In this case, the "tax arrear" as per Section 2(o) of the Direct Tax Vivad Se Vishwas Act, 2020, is the aggregate amount of the disputed tax and interest charged on such "disputed tax" only. Thus, ordinarily only the "disputed tax" as defined in Section 2(j) of the Direct Tax Vivad Se Vishwas Act, 2020 is to be paid. Thus, a sum of Rs. 28,47,653/- was payable in terms of Sl.No.(a) to Table to Section 3 of the Direct Tax Vivad Se Vishwas Act, 2020. 36. The petitioner h....
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.... Vivad Se Vishwas Act, 2020. 39. The case of the petitioner ought to have been reconciled in terms of Serial No.(a) to Table to Section 3 of the Direct Tax Vivad Se Vishwas Act, 2020 read with 1st Proviso to the said Act and the definition of "disputed tax" in Section 2(j)(F) and definition of "tax arrears" in Section 2(o) of the Direct Tax Vivad Se Vishwas Act, 2020. 40. Since the petitioner has already paid a sum of Rs. 33,53,781/- as tax arrears on various dates as detailed in Form-1 filed by the petitioner, the petitioner has to thus pay only 50% of Rs. 28,47,653/- being one-half of the amount calculated in Table No.1. The aforesaid 50% of Rs. 28,47,653/- was not paid before 31.03.2020. Thus, the petitioner has to pay only Rs. 14,23,826.50/-. A sum of Rs. 19,29,955/- was paid in excess (Rs.33,53,781/- - Rs. 14,23,826.50/- (being 50% of tax due of Rs. 28,47,653/- in terms of the 1st Proviso to Section 3 of Direct Tax Vivad Se Vishwas Act, 2020). 41. As per Section 7 of the Direct Tax Vivad Se Vishwas Act, 2020, only amounts paid in pursuance of a declaration made under Section 4 shall not be refundable under any circumstances. Here, no amount has been paid by the petiti....