SADRUDDIN TEJANI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) By these Petitions filed under Article 226 of the Constitution of India, 1950, Petitioner is challenging the rejection of its declarations filed on 18th November, 2020 under Section 4(1) of the Direct Tax Vivad-Se-Vishwas Act, 2020 ("DTVSV" Act) for the eleven Assessment Years from A.Y. 1988-89 to 1998-99.

(2.) Petitioner has filed these Petitions for the following reliefs :-

(3.) A sojourn into the facts will be helpful to appreciate the controversy. Petitioner who is stated to be engaged in the business of retail footwear under the shop name "Jolly Shoes", has filed declarations in Form-1 and undertaking in Form-2 in respect of each of the Assessment Year from 1988-89 to 1997-98 under Section 4 (1) of the DTVSV Act on 18th November, 2020. However, the same has been rejected by updating the status on the e-filing portal of the Petitioner on 30th January, 2021, which shows the action on the DTVSV Forms filed by the Petitioner from Assessment Year 1988-89 to 1997-98 as "Rejected". Aggrieved by the same, Petitioner is before us.