Delhi High Court - Orders
Vinit Beriwala vs Principal Commissioner Of Income Tax -7 ... on 16 March, 2021
Author: Rajiv Shakdher
Bench: Rajiv Shakdher, Talwant Singh
$~94
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 3431/2021
VINIT BERIWALA .....Petitioner
Through : Mr. T.M. Shivakumar, Adv.
versus
PRINCIPAL COMMISSIONER OF INCOME TAX -7 DELHI &
ANR. .....Respondents
Through : Mr. Shlok Chandra and Mr. Ruchir
Bhatia, Advs.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE TALWANT SINGH
ORDER
% 16.03.2021
1. We are informed by learned counsels for the parties that the writ petitions which involve, somewhat similar issues, are pending before this Court. These petitions are numbered as WP(C)Nos.2579/2021, 2594/2021, 2612/2021 and 2615/2021.
2. Accordingly, issue notice to the respondents.
3. Mr. Shlok Chandra accepts service on behalf of the respondent- revenue.
4. The petitioner-assessee avers that its case has been wrongly treated as a search case and, therefore, it should not be called upon to pay 125% of the disputed tax, as is insisted upon by the respondent-revenue.
W.P.(C) 3431/2021 page 1 of 2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:19.03.2021 12:06:16
5. Having regard to the contentions made before us and the assertions made in the captioned writ petition, we are inclined to direct that the designated authority will, for the moment, accept 100% of the disputed tax as offered by the petitioner-assessee.
5.1 However, in case, the petitioner-assessee were to fail in the present writ petition, it will pay 125% of the disputed tax, along with suitable interest, if any, ordered to be paid by the Court. 5.2 Learned counsels for the petitioner-assessee and the respondent- revenue are, for the moment, agreeable to this pro tem arrangement being put in place, as the deadline for the deposit of disputed tax, which was earlier expiring on 31.03.2021, has now been extended to 30.04.2021.
6. It is also made clear that in the event the petitioner-assessee were to succeed, consequential relief will be granted to it, in terms of the Direct Tax Vivad Se Vishwas Act, 2020 [in short "the Act"] including a direction for issuance of a certificate under Form-5 of the Act.
7. A counter-affidavit will be filed by the respondent-Revenue within four weeks from today. Rejoinder thereto, if any, will be filed before the next date of hearing.
8. List the matter on 04.05.2021.
RAJIV SHAKDHER, J TALWANT SINGH, J MARCH 16, 2021 aj Click here to check corrigendum, if any W.P.(C) 3431/2021 page 2 of 2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:19.03.2021 12:06:16