Facts of the Case

The present batch of writ petitions was filed by multiple petitioners including Nimit Builders Private Limited, Aditya Saraf, Ramesh Chandra Saraf, and others, challenging issues arising under the Direct Tax Vivad Se Vishwas Scheme, 2020.

During the pendency of the petitions before the Delhi High Court, it was submitted on behalf of the petitioners that revised Form-3 had already been issued to them by the Income Tax Department in accordance with their claims and relief sought in the petitions.

Thus, the primary grievance raised in the writ petitions stood resolved.

Issues Involved

  1. Whether writ petitions survive when relief sought (issuance/correction of Form-3) has already been granted.
  2. Whether the petitioners are entitled to disposal of petitions as satisfied upon issuance of revised Form-3.
  3. Scope of judicial intervention once administrative relief under Vivad Se Vishwas Scheme is granted.

Petitioners’ Arguments

  • The petitioners initially approached the Court due to discrepancies/issues in Form-3 issued under the Vivad Se Vishwas Scheme.
  • During proceedings, it was submitted that revised Form-3 has now been issued, satisfying their claims.
  • Therefore, the petitions have become infructuous and require disposal.

Respondent’s Arguments

  • The Revenue (Income Tax Department) did not dispute the issuance of revised Form-3.
  • No further adjudication was required as the relief sought stood granted.

Court’s Findings / Order

  • The Delhi High Court noted that revised Form-3 had been issued to the petitioners.
  • Consequently, the Court held that the writ petitions had become infructuous.
  • The petitions were disposed of as satisfied, without further adjudication.

Important Clarification by Court

  • When the grievance of the petitioner is resolved during pendency (especially in tax settlement schemes), courts may dispose of petitions as satisfied without entering into merits.
  • This reinforces the principle that writ jurisdiction is not invoked where no live dispute survives.

Sections Involved

  • Direct Tax Vivad Se Vishwas Act, 2020
  • Income Tax Act, 1961 (general dispute resolution framework)
  • Issuance of Form-3 under Vivad Se Vishwas Scheme

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

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