TaxTMI 
TaxTMI 
2025 (7) TMI 1693
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....or hearing. 4. This petition is preferred to challenge the order rejecting the application filed by the petitioner under section 91 of the Finance (No. 2) Act,2024 denying the benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024 ['DTVSV Scheme' for short]. 5. The petitioner has also preferred Special Civil Application No. 6458/2022 challenging the notice issued under section 148 of the Income Tax Act, 1961 [for short 'the Act'] dated 31.03.2021 for the Assessment Year 2015-16. This Court, by order dated 30.03.2022, has stayed further proceedings pursuant to the notice under section 148 of the Act for reopening of the assessment. 6. However, the respondent-Assessing Officer passed a draft assessment order on 30.03.2022 and no final assessment order was passed in view of the interim order granted by this Court in Special Civil Application No. 6458/2022. 7. It is the case of the petitioner that for the Assessment Year 2015-16, the petitioner filed return of income on 18.09.2015 declaring total income of Rs. 1,19,413/- and thereafter, a notice under section 148 of the Act was issued on 31.03.2021. The petitioner filed the return in response to the said notice on 12.01....
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....ssed income is determined at Rs. 2,17,57,910/-. It was therefore, submitted that the petitioner has not filed any objection against such assessed income determined and accordingly, the petitioner would be liable to pay tax on such determined assessed income in absence of any objection to be raised. 8.3 It was submitted that as the petitioner now wants to avail the benefit of the DTVSV Scheme, 2024, there is no question of raising any objection to the draft assessment order which is already passed by the respondent-Assessing Officer on 30.03.2022 determining the assessed income and therefore, the petitioner should be held eligible for DTVSV Scheme, 2024. 8.4 Learned advocate Mr. Shah submitted that section 91 of the Finance (No. 2) Act,2024 is for settling of the disputes pending between the assessee and the Department and the respondent-Assessing Officer could not have rejected the declaration filed by the petitioner because of the pendency of the writ petition before this Court. 8.5 It was submitted that as the petitioner is eligible for benefit of DTVSV Scheme, 2024, only in view of the pendency of the writ petition as provided in the definition of "appellant". Sub-claus....
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....der was passed and therefore, the benefit of DTVSV Scheme is rightly denied by the respondent-Assessing Officer. 10. Having heard learned advocates for the respondents and considering the facts of the case, it is not in dispute that the petition being Special Civil Application No. 6458 of 2024 is pending when the petitioner filed the declaration in Form No. 1 under DTVSV Scheme, 2024. 11. Section 89(1)(a) defines "appellant" which reads as under: "89. (1) In this Scheme, unless the context otherwise requires,- (a) "appellant" means- (i) a person in whose case an appeal or a writ petition or special leave petition has been filed either by him or by the income-tax authority or by both, before an appellate forum and such appeal or petition is pending as on the specified date; or (ii) a person who has filed his objections before the Dispute Resolution Panel under section 144C of the Income-tax Act and the Dispute Resolution Panel has not issued any direction on or before the specified date; or (iii) a person in whose case the Dispute Resolution Panel has issued direction under sub-section (5) of section 144C of the Income-tax Act and t....
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....sment order. Sub-sections (2) and (3) of section 144C provide as under: "(2) On receipt of the draft order, the eligible assessee shall, within thirty days of the receipt by him of the draft order, (a) file his acceptance of the variations to the Assessing Officer; or (b) file his objections, if any, to such variation with, (i) the Dispute Resolution Panel; and (ii) the Assessing Officer. (3) The Assessing Officer shall complete the assessment on the basis of the draft order, if- (a) the assessee intimates to the Assessing Officer the acceptance of the variation; or (b) no objections are received within the period specified in sub-section (2)." 16. Section 144C(3)(b) provides that the Assessing Officer shall complete the assessment on the basis of the draft assessment order, if no objections are received within thirty days' time period as specified in sub-section (2). Therefore, in the facts of the case, the assessed income determined in draft assessment order would become the final assessed income upon which, the petitioner would be liable to pay tax as there is no objection to be filed by the petitioner fo....