1 2026:CGHC:11513 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 66 of 2025 * - Sadguru Ispat Private Limited Through Director- Ritesh Agrawal, S/o Shri Dashrath Agrawal, Aged About 40 Years, Plot No. 154, O.P. Jindal Industrial Estate, Punjipathara, PS, Tah, P.O., District- Raigarh Chhattisgarh, Pin 496001 ... Petitioners Versus 1 - Pr. Commissioner Of Income Tax Raipur-1, Aaykar Bhawan, Civil Lines, Raipur District Raipur (C.G.) 2 - Assistant Commissioner Of Income-Tax Circle- 2(1), Aaykar Bhawan, Central Revenue Building, Civil Lines, Raipur (C.G.) 3 - Branch Manager, Punjab National Bank, 1st Floor, Soni Bhawan, Kota Road, Raigarh (C.G.) ... Respondents For Petitioner : Mr. Manoj Kumar Sinha, Advocate For Respondents No. 1 and 2 : Mr. Ajay Kumrani, Advocate holding the brief of Mr. Amit Chaudhari, Advocate Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 10/03/2026 1. The petitioner has filed this petition seeking the following relief(s):- “10.1 That the Hon’ble Court may kindly be pleased to call for the entire records pertaining to the case of the petitioner. 10.2 That, this Hon’ble Court may kindly be pleased to issue an appropriate writ/order/direction to Respondent No. 1 to examine and verify payment of tax on 30.09.2021 from the bank account of petitioner and to issue certificate in Form No. 5 under sub-section (1) of Section 5 of the Direct Tax Vivad Se Vishwas Act, 2020. 10.3 That this Hon’ble Court may kindly be pleased to direct Respondent No. 1 to keep open window for e-filing of Digitally signed by RAMESH KUMAR VATTI Date: 2026.03.11 13:47:28 +0530 2 petitioner’s registered e-filing account portal of Income Tax Department for filing applications under DTVSV Act, 2024 till disposal of the petition and also direct Respondent No. 2 not to initiate coercive recovery measures till disposal of the petition. 10.4 Any other relief/reliefs which the Hon’ble Court may deem fit and proper in the facts and circumstances of the case may also kindly be granted.” 2. Mr. Manoj Kumar Sinha, learned counsel appearing for the petitioner would submit that the petitioner is private company and it filed its income tax return for assessment year 2017-18 on 22.10.2017. He would submit that intimation under Section 143 (1) of Income Tax Act was issued on 09.02.2018 and disputed assessment was completed on 25.12.2019 wherein an additional amount of Rs.64,49,456.- was assessed, creating a demand of Rs.66,60,852/-. He would submit that the petitioner preferred an appeal before the Commissioner, Income Tax on 06.01.2020 and during its pendency Central Board of Direct Taxes notified the Direct Tax Vivad Se Vishwas Act, 2020 for settlement of pending disputes. He would submit that the petitioner submitted Form No. 1 and Form No. 2 on 23.12.2020 under Direct Tax Vivad Se Vishwas Scheme and deposited settlement tax on 30.09.2021 amounting to Rs.35,79,550/-. It is contended by Mr. Sinha that respondent No. 1 / designated authority was under obligation to issue Form No. 3. He would submit that on same date Form No. 3 was issued and the revised payable amount was Rs.35,95,206/-. He would submit that difference amount Rs.15,656/- was paid through challan on same date, but till date certificate of Form No. 5 under the Act has not been issued. He would pray for a direction. 3. On the other hand, Mr. Ajay Kumrani, learned counsel appearing for respondents No. 1 and 2 would oppose. He would submit that the 3 petitioner failed to deposit the income tax within prescribed period and to obtain Form No. 3 and therefore, the certificate has not been issued. He would submit that the petitioner has remedy to approach Board under Section 119 (2) (b) of the Income Tax Act. He would submit that the petition deserves to be dismissed. 4. I have heard learned counsel for the parties and perused the documents. 5. Perusal of the documents would show that Form No. 1 and Form No. 2 along with the tax part was submitted by the petitioner and it was accepted by respondent No. 1 and subsequently Form No. 3 was issued. The difference amount of Rs.15,656/- was paid by the petitioner on the same date and a copy of challan has been placed on record. According to the provision of Section 5 (1) of Direct Tax Vivad Se Vishwas Scheme, the authorities concerned are under obligation to issue a certificate after deposit of required tax. 6. Taking into consideration the above discussed facts, respondents No. 1 is directed to verify the facts and take decision strictly in accordance with the provisions of Section 5 of Direct Tax Vivad Se Vishwas Scheme. The entire exercised shall be completed by the authority concerned within a period of 90 days from production of copy of this order. 7. With the aforesaid direction(s), the petition is disposed of. Sd/- (Rakesh Mohan Pandey) Judge vatti