2026 (6) TMI 933

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....e Respondent: Ms. Sanjukta Gupta, Adv. Ms. Sukanya Dutta, Adv. The Court: The core issue involved in the instant Writ Petition is whether the respondents are liable to issue Form 5 under the Direct Tax Vivad Se Vishwas Scheme 2020 for the Assessment Year 2015-16 when the petitioner has made payment of the disputed tax as computed in Form 3 but the said payment has wrongly clubbed with a payment....

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....count of Assessment Year 2015-16 has been erroneously clubbed by the Department with the payment made for Assessment Year 2014-15, thereby causing prejudice to the petitioner. 5. It is further contended once the declarant has made payment in terms of Form 3 the designated authority is under statutory obligation to issue Form 5 of the said Scheme, 2020. The failure to issue Form 5 is arbitrary a....

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.... of the challan. 10. After careful consideration of the case and upon perusing the materials on record, this Court finds that there is no dispute that the petitioner filed declaration for both Assessment Years 2014-15 and 2015-16 and Form 3 has been issued and payments have been made by the petitioners accordingly in terms of thereof. 11. The only impediment to issue Form 5 for Assessment Ye....