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2025 DAILYLAW 11611 (UTT)

SHRI VIKRAM AGGARWAL v. PRINCIPAL COMMISSIONER OF INCOME TAX DEHRADUN

WPMS/2553/2022 · 2025-01-02

Alok Kumar Verma

body2025

Judgment text

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2025:UHC:21 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE SRI JUSTICE ALOK KUMAR VERMA 02nd JANUARY, 2025 WRIT PETITION (M/S) NO.2553 of 2022 Shri Vikram Aggarwal ..…Petitioner Versus Principal Commissioner of Income Tax, Dehradun & Others ..…Respondents Counsel for the Petitioner : Mr. Avidit Noliyal, Advocate. Counsel for the Respondents : Mr. Hari Mohan Bhatia, Advocate. Hon’ble Alok Kumar Verma,J. The present writ petition has been filed with the following prayers: “(i) Issue a writ in the nature of Mandamus directing the Respondent to accept Petitioner’s declaration/application and allow consequential relief under VSV Act by modifying Form 4 dated 30.10.2021 and directing the Respondent to accept payment of balance amount and issue Form 5. (ii) Issue any other Writ, order or Direction which this Hon’ble Court may deem fit and proper in the facts and circumstances of the case. (iii) To allow the writ petition with cost in favour of the petitioner and against the Respondent.” 2. Heard Mr. Avidit Noliyal, learned counsel for petitioner and Mr. Hari Mohan Bhatia, learned counsel for respondents on the Withdrawal Application (IA No.02 of 2024), filed by the petitioner. 1 2025:UHC:21 3. Mr. Avidit Noliyal, Advocate, submitted that an Application/Form 1 under the provisions of Direct Tax Vivad Se Vishwas Scheme, 2024 is pending before the Competent Authority. 4. Mr. Avidit Noliyal, Advocate, has requested to permit the petitioner to withdraw the present writ petition with liberty to raise all his grievances before the Competent Authority, where the Form no.1 is pending. 5. Mr. Hari Mohan Bhatia, Advocate, has not opposed the said submissions. 6. With the consent of both the parties, the present Writ Petition (M/S No.2553 of 2022) is disposed of granting liberty to the petitioner to raise all his grievances before the Competent Authority where the Form no.1 is pending. 7. It is made clear that this Court has not expressed any opinion on the merit of the case. ___________________ ALOK KUMAR VERMA, J. Date:02.01.2025 Neha 2 NEHA BISHT Digitally signed by NEHA BISHT DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=6f1c15b6305912b3f008e9a4a8038ee7326b08b2d0e018b01be7 53f014836d27, postalCode=263001, st=UTTARAKHAND, serialNumber=3D89DC33779FB9677068452F32DE6BA960BFE64D819EE4 4CA9CCE487B2FE0F92, cn=NEHA BISHT Date: 2025.01.02 17:52:04 +05'30'