S A N Garments Manufacturing Private ... vs Pr Commissioner Of Income Tax 7 And Anr & ...

ik-64416237 Delhi High Court 12 December 2024 • 9 min read

Judges (2)

Tushar Rao Gedela Coram Vibhu Bakhru Delivered

Counsel (6)

Ashvini Kumar Counsel Respondent Nikhil Jain Counsel Respondent Puneet Rai Counsel Respondent R. Santhanam Counsel Petitioner Rishabh Nangia Counsel Respondent Rishabh Ostwal Counsel Petitioner

Parties (2)

Pr Commissioner of Income Tax 7 Respondent S A N Garments Manufacturing Private Limited Petitioner

Case Significance

S A N Garments Manufacturing Private ... vs Pr Commissioner Of Income Tax 7 A... is a Delhi High Court decision dated December 12, 2024 (citation: ik-64416237). The petitioner challenged a modified Form No. 3 dated 29.01.2021 issued under the Direct Tax Vivad se Vishwas (DTVSV) Act, which effectively sought to reopen a concluded tax settlement for AY 2012-13 after a final certificate had already been issued under Section 5(1). The Acting Chief Justice noted that respondent's counsel fairly conceded there was no provision under the DTVSV Act empowering a Designated Authority to reopen a concluded settlement. The impugned certificate was set aside as b The bench comprised Justices Tushar Rao Gedela and Vibhu Bakhru. The judgment was delivered by Justice Vibhu Bakhru. Counsel appearing: Ashvini Kumar (counsel for respondent), Nikhil Jain (counsel for respondent), Puneet Rai (counsel for respondent), R. Santhanam (counsel for petitioner), Rishabh Nangia (counsel for respondent), Rishabh Ostwal (counsel for petitioner).

Summary

The petitioner challenged a modified Form No. 3 dated 29.01.2021 issued under the Direct Tax Vivad se Vishwas (DTVSV) Act, which effectively sought to reopen a concluded tax settlement for AY 2012-13 after a final certificate had already been issued under Section 5(1). The Acting Chief Justice noted that respondent's counsel fairly conceded there was no provision under the DTVSV Act empowering a Designated Authority to reopen a concluded settlement. The impugned certificate was set aside as being without authority of law.

What was the outcome of S A N Garments Manufacturing Private ... vs Pr Commissioner Of Income Tax 7 A...?

The petitioner challenged a modified Form No. 3 dated 29.01.2021 issued under the Direct Tax Vivad se Vishwas (DTVSV) Act, which effectively sought to reopen a concluded tax settlement for AY 2012-13 ...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-64416237)