Facts of the Case

Multiple petitioners, including Nimit Builders Pvt. Ltd., Aditya Saraf, Ramesh Chandra Saraf, and other entities, approached the Delhi High Court by way of writ petitions.

The grievance of the petitioners centered around issues concerning Form-3 issued under the Direct Tax Vivad Se Vishwas Scheme, particularly seeking correction/revision in accordance with their claims and declarations.

During the pendency of the writ petitions, the authorities issued revised Form-3 to the petitioners, addressing their concerns as raised in the petitions.

Issues Involved

  1. Whether the petitioners were entitled to relief concerning correction/revision of Form-3 under the Vivad Se Vishwas Scheme.
  2. Whether the writ petitions survive after issuance of revised Form-3 by the tax authorities.

Petitioner’s Arguments

  • The petitioners contended that the originally issued Form-3 contained discrepancies/errors affecting the determination of payable tax.
  • They sought directions for issuance of corrected/revised Form-3 in line with their declarations under the Scheme.

Respondent’s Arguments

  • During proceedings, the Revenue informed that revised Form-3 had already been issued to the petitioners.
  • It was implied that the grievance of the petitioners stood resolved upon such revision.

Court’s Findings / Order

  • The Delhi High Court noted that revised Form-3 had been issued to the petitioners in accordance with their prayers.
  • In view of this development, the Court held that the writ petitions had become infructuous.
  • Accordingly, all connected writ petitions were disposed of as satisfied.

Important Clarification

  • The Court did not adjudicate on merits of the dispute, as the issue stood resolved administratively.
  • The judgment reinforces that where relief is granted during pendency, writ petitions may be disposed of as infructuous.
  • It highlights practical functioning of the Vivad Se Vishwas Scheme, particularly regarding correction of Form-3.

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2021:DHC:4480-DB/MMH25082021CW25842021_163205.pdf

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