Validity of Form 3 issued u/s 5 of the Direct Tax Vivad Se Vishwas Scheme, 2020 challenged in Bombay HC

Last updated: 16 July 2021
Quick Summary
A Dutch bank, Cooperative Rabobank U A, has challenged the validity of Form 3 issued under the Direct Tax Vivad Se Vishwas Scheme, 2020, in the Bombay High Court. The form relates to the assessment year 2002-2003 and stems from a long-standing dispute over whether the bank had a permanent establishment in India. The case has seen multiple appeals and remands between the assessing officer, the Commissioner of Income Tax (Appeals), the Income Tax Appellate Tribunal, and the High Court itself.

Court :
Bombay High Court

Brief :
By this Petition fled under Article 226 of the Constitution of India, 1950, Petitioner is challenging the validity of Form-3, dated 28th January, 2021 and 26th March, 2021 issued under Section 5 of the Direct Tax Vivad Se Vishwas Scheme, 2020 (the “DTVSV Act”) by the Designated Authority for Assessment Year 2002-2003.

Citation :
WRIT PETITION NO.1028 OF 2021

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Judgements Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience.

 

Guest
Published in LAW
Views : 187
Attached File : 2539488_3952_ordjud.pdf
downloaded 450 times
Share Report Abuse
Comments


Recent Judgments :

  1. CESTAT: Rajasthan Sales Tax Subsidy under RIPS 2010 Not includible in Excise Assessable Value
  2. CESTAT: Late Payment Charges in the Nature of Interest Not Taxable as Declared Service
  3. CESTAT: Educational Services Exempt Under Section 66D; Extended Period Cannot Be Invoked Without Wilful Suppression
  4. CESTAT: No Service Tax on Royalty under RCM if Mining Lease Was Executed Before 1 April 2016
  5. No pre-deposit required for filing appeal before the GSTAT against penalty-only orders where proceedings commenced prior to October 01 2025
  6. Refund cannot be withheld under Section 54(11) of the CGST Act merely because the Revenue contemplates filing an appeal
  7. Scope of Rectification under Section 161 of the CGST Act is Confined to Errors Apparent on the Face of Record
  8. Appellate Authority has no power to condone delay in filing appeal beyond the outer limit prescribed under Section 107(4) of the CGST Act
  9. CESTAT New Delhi: Sub-Contractor Separately Liable for Service Tax Regardless of Main Contractor's Discharge
  10. Cenvat Credit Cannot Be Denied Merely on Third-Party Statements Without Corroborative Evidence

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Shraddha PangamShraddha PangamPro Member Super Vk ChariSuper Vk ChariPro Member premchandpremchandPro Member SIVALINGAMSIVALINGAMPro Member Krishnan VKrishnan V
Subscribe to Pro
Join an elite circle of professionals

Browse by Category




Latest Job Openings

View all
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details