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

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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

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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