ITO is required by the 2020 Direct Tax Vivad se Vishwas Act, per HC’s directive
Fact and issue of the case
Mr. R. S .Balaji, learned Senior Standing Counsel takes notice on behalf of the respondents.
Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents.
The petitioner has filed this writ petition for a mandamus to direct the respondents to refund a sum of Rs.9,04,260/- as quantified in effect giving order dated 24.11.2021 passed under Section 5(2) of the Direct Tax Vivad se Vishwas Act, 2020 along with applicable rules i.e., Vivad se Vishwas Rules, 2020.
The petitioner has sent several representations, some of the representations are dated 03.05.2022 and 01.07.2022.
Observation of the court
The first respondent is therefore directed to consider and pass appropriate orders on the aforesaid representations of the petitioner in view of the settlement of dispute of the petitioner vide Direct Tax Vivad se Vishwas Act, 2020, within a period of six weeks from the date of receipt of a copy of this order.
This Writ Petition is disposed of with the above observations. No costs. HC directed ITO to consider and pass appropriate orders on the representations of the petitioner in view of the settlement of dispute of the petitioner vide Direct Tax Vivad se Vishwas Act, 2020, within a period of six weeks from the date of receipt of a copy of this order.
Conclusion
In the result, appeal of the assessee is allowed and ruled in favour of the assessee
