2026 (7) TMI 1990

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....ed, subject to all just exceptions. 2. Application stands disposed of. W.P.(C) 9605/2026 3. On the previous date of hearing i.e.,17.07.2026, we had passed the following order:- 1. Mr. Gopal Jain, learned Senior Counsel for the petitioner firstly navigated the court through the Form 4 (Annexure 6), issued by the respondents on 14.10.2025 and pointed out that a sum of Rs. 1,78,32,616/- was found payable to the petitioner and raised a grievance that the same has not been paid to the petitioner till today. 2. Learned Senior Counsel submitted that such an approach by the respondents is an antithesis to the very scheme known as the 'Vivad se Vishwas Scheme' and hits at the very 'Vishwas' over the scheme. 3. In ....

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....he Direct Tax Vivad Se Vishwas Scheme, 2024 was issued in favour of the Petitioner on 14.10.2025, determining a refund of Rs. 1,78,32,6 161-. 3. That it is respectfully submitted the refund determined under the Scheme could only be processed through the Income Tax Business Application (ITBA) system. However, the requisite functionality for processing Order giving Effect under DTVSVS, 2024 was not available in the ITBA system during the period from October, 2025 to March, 2026 and became operational only in April, 2026. 4. That it is further respectfully submitted that there is no module available on the portal of the Assessing officer which reflects the refunds which are to be processed under DTVSV Scheme, 2024. 5....

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....able to any negligence. The present affidavit may kindly be taken on record". 5. On perusal of the affidavit, we find that the Assessing Officer has either taken the lame excuses or there is something seriously amiss in the system and working of the Income Tax Department. It is not a one-of case. Every week, we come across 3-4 such cases, where the assessee has to approach High Court for refunds. 6. Maybe Section 94 of the Income Tax Act, 1961 (hereinafter referred to 'Act of 1961') excludes the applicability of provisions of Section 244A of the 1961, so far as excess payment or amount refundable to an assessee under the Direct Tax Vivad Se Vishwas Scheme, 2024 is concerned, but the same cannot give the revenue officials a reason to r....