High Court of Uttarakhand · Judgments and reasoned final orders
Shri Vikram Aggarwal v. Principal Commissioner of Income Tax, Dehradun & Others
Writ Petition (M/S) No. 2553 of 2022 ·
Direct Tax Vivad se Vishwas Act, 2020 (Form 4 modification / Form 5 issuance) vs. pending Form 1 under Direct Tax Vivad se Vishwas Scheme, 2024: writ petition disposed of as withdrawn with liberty to pursue grievances before Competent Authority under VSV Scheme, 2024.
1. FACTS OF THE CASE
The petitioner filed WPMS No. 2553 of 2022 seeking a mandamus to modify Form 4 dated 30.10.2021 under the Vivad se Vishwas Act, accept payment of the balance amount, and issue Form 5. Subsequently, the petitioner filed Withdrawal Application (IA No. 02 of 2024) stating that an Application/Form 1 under the Direct Tax Vivad se Vishwas Scheme, 2024 was pending before the Competent Authority.
2. DISCUSSION BY THE COURT
With the consent of counsel for both parties, the Single Judge permitted the petitioner to withdraw the writ petition with liberty to raise all grievances before the Competent Authority where Form 1 under the Vivad se Vishwas Scheme, 2024 was pending.
3. JUDICIAL DECISION
Disposed of Writ Petition (M/S) No. 2553 of 2022 with liberty to pursue all grievances before the Competent Authority under the Direct Tax Vivad se Vishwas Scheme, 2024.
4. OUTCOME
Assessee (withdrawal with liberty) - Writ petition disposed of on consent granting liberty to pursue pending Form 1 under the Direct Tax Vivad se Vishwas Scheme, 2024.
5. AKHB REVIEW POINT
AKHB analysis: taxpayers whose declarations under VSV 2020 stalled at the Form 4/Form 5 payment stage and who transitioned to VSV Scheme, 2024 should withdraw pending writ challenges with express liberty before the Designated Authority.
Source and verification
2-page official High Court of Uttarakhand judgment PDF (20250102_UKHC010149962022.pdf).
Original PDF: 2 pages · SHA-256: 0fff93e46c6fb6b817c43e5df096bd6fb44c62b69792e1673b656692c9b37d8d
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Relates to the Direct Tax Vivad se Vishwas Act, 2020 and Direct Tax Vivad se Vishwas Scheme, 2024. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
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