M/s. ATS Real Estate Builders Pvt. Ltd. v. Commissioner of Income Tax
In a recent ruling by the Delhi High Court, sought directions for a refund of ₹11,24,885/- under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act) for FY 2019–20. The dispute arose after the petitioner settled tax arrears of ₹1,93,48,649/- by paying ₹1,82,23,764/- under the DTVSV scheme. As this resulted in an excess payment, a refund was due.
The Revenue did not dispute the petitioner’s entitlement but claimed that the refund could not be processed without the filing of Form 26B. The petitioner challenged this requirement, citing decisions from the Allahabad High Court (Dish TV India Ltd.) and the Delhi High Court (Mrs. Anjul), asserting that procedural forms should not hinder refund of settled dues.
Taking note of the undisputed refund claim, the Court granted the Revenue a final opportunity to file its counter-affidavit within two weeks. The petitioner may file a rejoinder within one week thereafter. The matter is listed for final hearing on 03.09.2025.