SUNIL WAMANRAO SAKORE Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner prays for issuance of a writ of mandamus to respondent No.2 to revise the impugned Form-3 dtd. 27/9/2021 issued under the provisions of Direct Tax Vivad Se Vishwas Act, 2020 ('DTVSV Act') by giving credit and taking into consideration the amounts already paid under the Income Declaration Scheme, 2016.

(2.) Briefly stated the material facts are as under :

(3.) An order of assessment came to be passed on 30/11/2018, whereby the total income of the petitioner was assessed at Rs.38,22,910.00. Penalty proceedings against the petitioner also resulted in levying a penalty of Rs.6,97,500.00 upon the petitioner. Both these orders came to be challenged before the Appellate Forum.