M/s. ATS Real Estate Builders Pvt. Ltd. v. Commissioner of Income Tax

The Delhi High Court heard a petition by ATS Real Estate Builders Pvt. Ltd. over a withheld refund under the DTVSV Act, 2020. While the refund itself was undisputed, the Income Tax Department denied release, citing non-filing of Form 26B, which the petitioner argued was irrelevant to settlements under the scheme—raising key questions on procedure versus entitlement.