Bombay High Court
Pinnacle Vastunirman Private Limited vs The Union Of India Thorugh The Secretary ... on 16 December, 2020
Bench: Ujjal Bhuyan, Abhay Ahuja
28-wpst-97672-2020
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
APPELLATE SIDE CIVIL JURISDICTION
WRIT PETITION (ST.)NO.97672 OF 2020
Pinnacle Vastunirman Pvt. Ltd., .. Petitioner.
v/s.
Union of India & Others .. Respondents.
Mr. Sanket S. Bora with Mr. Aashit A. Kankaria i/b. SPCM Legal, for the
Petitioner.
Mr. Sham Walve, for the Respondents.
Digitally signed
Smita by Smita R.
Joshi
CORAM: UJJAL BHUYAN &
R. Date: ABHAY AHUJA, JJ.
2020.12.19 Joshi 13:51:12 +0530 DATE : 16th DECEMBER, 2020.
P.C:-
Heard learned Counsel for the parties.
2 This Petition has been filed under Article 226 of the Constitution of India seeking the following reliefs:-
"(a) That this Hon'ble Court may be pleased to issue under Articles 226 and 227 of the Constitution of India, an appropriate direction, order or a writ, including a writ in the nature of 'Certiorari' calling for the records of the case and after satisfying itself as to the legality thereof;
i Declare that section 191 of the scheme is unconstitutional being discriminatory and violative of Article 14 of the Constitution of India.
ii Quash and set aside the said order/ letter of the Respondent No.3 dated 13/10/2020 being Annexure J to this petition.
(b) That this Hon'ble Court may be pleased to issue under Articles 226 and 227 of the Constitution of India an appropriate direction, order or a writ including a writ in the nature of 'Mandamus' and/or 'Prohibition' directing the Respondent No.3;
i To change the code from major head from 0028 to major head 0020 & minor head from 111 to 400 of the Scheme in S.R.JOSHI 1 of 2 28-wpst-97672-2020 respect of the full amount of the declaration made by the Petitioner on 30/09/2016.
ii To direct the Respondent No.3 to adjust the amount paid by the Petitioner towards the tax liability arising in "Vivad se Vishwas Scheme, 2020."
iii or alternatively to prayer ii, to refund the amount paid by the Petitioner, the said amount being Rs.82,33,874/- with interest.
(c) Pending the hearing and final disposal of this Petition, this Hon'ble Court may be pleased to restrain, by an order or injunction, the Respondents, their officers and agents, from including the amount of income disclosed in the said declaration in the total income of the declarant for AY 2016-17.
(d) Ad-interim relief in terms of prayer (c)." 3 On a query by the Court, learned Counsel for the Petitioner submits that Petitioner has not yet filed declaration under the Vivad se Vishwas Scheme, 2020 introduced by the Direct Tax Vivad se Vishwas Act, 2020. Petitioner has filed the writ petition on the apprehension that the declaration if filed, may be rejected.
4 We find no good ground/ reason to entertain the writ petition at this stage. Rather we are of the view that the writ petition is pre- mature.
5 However, it will be open to the petitioner to file declaration under the aforesaid scheme as per law, if so advised.
6 Subject to the above, writ petition is dismissed.
7 This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned to act on a digitally signed copy of this order.
(ABHAY AHUJA,J.) (UJJAL BHUYAN,J.) S.R.JOSHI 2 of 2