Vikas Madhukar Thakoor v. The Pr.commissioner Of Income Tax,Mumbai & Ors

Digitallysigned byTRUSHATRUSHATUSHARTUSHARMOHITEMOHITEDate:2023.08.0411:15:31+0530 441 wp3849-21.docx IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3849 OF 2021 Vikas Madhukar Thakoor ….. Petitioner Vs. The Pr.Commissioner of Income Tax,Mumbai & Ors. ….. Respondents Mr.Mandar Vaidya for Petitioner Mr.Akhileshwar Sharma for Respondents CORAM:K.R. SHRIRAM, J &FIRDOSH P. POONIWALLA, J.DATED :31[st] JULY 2023 P.C. 1.Mr. Vaidya states that he is constrained to approach this courtimpugning Form No.3 dated 16[th] September 2021 issued by RespondentNo.1 because petitioner’s declaration under the Direct Tax Vivad SeVishwas Act, 2020 has been rejected due to mismatch in the informationrelated to payment against tax arrears. Mr. Vaidya states that ifRespondent No.1 could be directed to give a personal hearing thenpetitioner should be able to explain and clear doubts regarding mismatchas well as account for the cash that was seized during search operationsome years ago. 2.Mr. Sharma states that personal hearing can be granted if thematter can be resolved. 3.Accordingly, we set aside Form No.3 which is impugned in thispetition and direct Respondent No.1 to reconsider petitioner’s declarationunder the Direct Tax Vivad Se Vishwas Act, 2020 by granting personalhearing to petitioner. The notice for personal hearing shall be given atleastseven working days in advance. After personal hearing is granted,Respondent No.1 may issue revised Form No.3. 4.We clarify that we have not made any observations on themerits of the case. 5.Petition disposed. (FIRDOSH P.POONIWALLA, J.) (K.R. SHRIRAM, J.)