w w w . L a w y e r S e r v i c e s . i n



Toshiba Technical Services International Corporation v/s Assistant Commissioner of Income Tax Circle 2 (International Taxation), Ahmedabad


Company & Directors' Information:- K N INTERNATIONAL LIMITED [Active] CIN = U45201UP2002PLC026841

Company & Directors' Information:- D B H INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1950PTC057209

Company & Directors' Information:- V AND S INTERNATIONAL PVT LTD [Active] CIN = U74899DL1992PTC049964

Company & Directors' Information:- S S A INTERNATIONAL LTD [Active] CIN = U15122DL1995PLC068186

Company & Directors' Information:- A T N INTERNATIONAL LIMITED [Active] CIN = L65993WB1983PLC080793

Company & Directors' Information:- TOSHIBA INDIA PRIVATE LIMITED [Active] CIN = U72200DL2001PTC112391

Company & Directors' Information:- D D INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909PB1995PTC016929

Company & Directors' Information:- T K INTERNATIONAL LIMITED [Active] CIN = U55101OR1982PLC001092

Company & Directors' Information:- N R INTERNATIONAL LIMITED [Active] CIN = L74999WB1991PLC051738

Company & Directors' Information:- K J INTERNATIONAL LIMITED [Active] CIN = L15142PB1993PLC011274

Company & Directors' Information:- A K S INTERNATIONAL LIMITED [Active] CIN = U74899DL1996PLC076327

Company & Directors' Information:- S P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U70100WB1994PTC063228

Company & Directors' Information:- B. K. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999DL2006PTC157013

Company & Directors' Information:- R S C INTERNATIONAL LIMITED [Active] CIN = L17124RJ1993PLC007136

Company & Directors' Information:- J C INTERNATIONAL LIMITED [Active] CIN = U51109WB1999PLC089037

Company & Directors' Information:- M T L INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U24219UP2001PTC025965

Company & Directors' Information:- T C N S INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U51311DL1996PTC080096

Company & Directors' Information:- K V S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18101DL2003PTC120770

Company & Directors' Information:- S D TECHNICAL SERVICES PVT LTD [Active] CIN = U74899DL1977PTC008778

Company & Directors' Information:- G N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL2001PTC110766

Company & Directors' Information:- S H A M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U45200MH1994PTC079867

Company & Directors' Information:- M K INTERNATIONAL LIMITED [Active] CIN = U51909DL1996PLC083430

Company & Directors' Information:- V. G. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51101DL2007PTC162540

Company & Directors' Information:- D R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U24132DL1996PTC079867

Company & Directors' Information:- R H INTERNATIONAL LIMITED [Active] CIN = U72900DL2007PLC159452

Company & Directors' Information:- G & G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U17120DL2012PTC234047

Company & Directors' Information:- A & D INTERNATIONAL PRIVATE LIMITED [Active] CIN = U36109RJ2007PTC024176

Company & Directors' Information:- H G E INTERNATIONAL PRIVATE LIMITED [Active] CIN = U19115UP2011PTC045112

Company & Directors' Information:- K A I INTERNATIONAL PRIVATE LIMITED [Active] CIN = U13100OR2007PTC009647

Company & Directors' Information:- C G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U99999MH1996PTC097577

Company & Directors' Information:- K C INTERNATIONAL LIMITED [Active] CIN = U74899DL1994PLC060402

Company & Directors' Information:- M P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U29130MH1997PTC107943

Company & Directors' Information:- A S INTERNATIONAL LIMITED [Strike Off] CIN = U74899DL1993PLC056158

Company & Directors' Information:- H C S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U15312PB2012PTC036219

Company & Directors' Information:- L N G INTERNATIONAL LIMITED [Active] CIN = U51909DL1993PLC053438

Company & Directors' Information:- S. D. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74900UP2008PTC036047

Company & Directors' Information:- S AND I INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL1995PTC072210

Company & Directors' Information:- L T INTERNATIONAL LIMITED [Active] CIN = U74899DL1999PLC097892

Company & Directors' Information:- A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51102GJ2008PTC053840

Company & Directors' Information:- S J M INTERNATIONAL LIMITED [Active] CIN = U52110DL1987PLC028571

Company & Directors' Information:- S B S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18101DL1997PTC085878

Company & Directors' Information:- R. A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51225DL2008PTC177405

Company & Directors' Information:- B G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U50300PB2014PTC038889

Company & Directors' Information:- S F INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999PB2000PTC023654

Company & Directors' Information:- R T S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U63022DL1997PTC089328

Company & Directors' Information:- I K INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1995PTC066267

Company & Directors' Information:- C K INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1991PTC045625

Company & Directors' Information:- L A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909PB2010PTC033683

Company & Directors' Information:- H R V INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U74899UP1993PTC057665

Company & Directors' Information:- K P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U24110GJ2007PTC050026

Company & Directors' Information:- V S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U85100MH1997PTC109647

Company & Directors' Information:- N N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U01111DL1999PTC099094

Company & Directors' Information:- S R V INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74140DL2012PTC243060

Company & Directors' Information:- V. S. Y. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999UP2008PTC035521

Company & Directors' Information:- U M I INTERNATIONAL LTD [Strike Off] CIN = U51909WB1990PLC049671

Company & Directors' Information:- B V SERVICES PVT LTD [Active] CIN = U74140WB1991PTC050946

Company & Directors' Information:- A. R. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51900MH2010PTC228539

Company & Directors' Information:- B R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1993PTC055562

Company & Directors' Information:- M J INTERNATIONAL PRIVATE LIMITED [Amalgamated] CIN = U74899DL1982PTC013231

Company & Directors' Information:- D N INTERNATIONAL LIMITED [Active] CIN = U36911TN1996PLC034205

Company & Directors' Information:- M. H. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U70102DL2007PTC164267

Company & Directors' Information:- H AND Z INTERNATIONAL LIMITED [Active] CIN = U10102AS1995PLC004509

Company & Directors' Information:- M G M INTERNATIONAL PVT LTD [Active] CIN = U74899DL1982PTC013580

Company & Directors' Information:- J J INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51109DL1992PTC047657

Company & Directors' Information:- H D INTERNATIONAL LIMITED [Active] CIN = U74899DL1994PLC060720

Company & Directors' Information:- K. A. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51101UP2012PTC049338

Company & Directors' Information:- J & G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18109DL2012PTC238392

Company & Directors' Information:- K R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U17291DL2008PTC172188

Company & Directors' Information:- D. J. INTERNATIONAL LIMITED [Strike Off] CIN = U65910MH1999PLC119298

Company & Directors' Information:- S P INTERNATIONAL PVT LTD [Strike Off] CIN = U99999UP1965PTC003091

Company & Directors' Information:- J M INTERNATIONAL PVT LTD [Active] CIN = U45201WB1991PTC050829

Company & Directors' Information:- D P C INTERNATIONAL PVT LTD [Active] CIN = U74210WB1984PTC037378

Company & Directors' Information:- B M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1992PTC048736

Company & Directors' Information:- S G INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51109WB1998PTC086547

Company & Directors' Information:- B N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U15412WB1999PTC089316

Company & Directors' Information:- V A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U01111DL2000PTC104712

Company & Directors' Information:- S. J. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U27310DL2007PTC169438

Company & Directors' Information:- N H B INTERNATIONAL PRIVATE LIMITED [Converted to LLP] CIN = U67190MH1997PTC107387

Company & Directors' Information:- P D K INTERNATIONAL PVT LTD [Active] CIN = U74140WB1992PTC056468

Company & Directors' Information:- G. S. C. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U29120MH1994PTC080380

Company & Directors' Information:- S S S TECHNICAL SERVICES PRIVATE LIMITED [Active] CIN = U32105UP1995PTC018956

Company & Directors' Information:- A J INTERNATIONAL PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1994PTC060818

Company & Directors' Information:- J S M INTERNATIONAL LIMITED [Active] CIN = U85110KA1996PLC020046

Company & Directors' Information:- M K N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL2002PTC117207

Company & Directors' Information:- N M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74120MH2012PTC234492

Company & Directors' Information:- S S M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909DL1997PTC089876

Company & Directors' Information:- A P J INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51909HR2010PTC040304

Company & Directors' Information:- T. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U72900DL1997PTC091049

Company & Directors' Information:- V R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51101UP2011PTC043952

Company & Directors' Information:- A & F INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U00265KA1995PTC018998

Company & Directors' Information:- M E C INTERNATIONAL PRIVATE LIMITED [Active] CIN = U33111GJ1963PTC082423

Company & Directors' Information:- J K INTERNATIONAL PRIVATE LIMITED [Active] CIN = U01100MH2004PTC144492

Company & Directors' Information:- D. S. R. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999UP2010PTC039954

Company & Directors' Information:- B L S INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74900UR2010PTC033210

Company & Directors' Information:- R B INTERNATIONAL LTD [Strike Off] CIN = U18101WB1993PLC059515

Company & Directors' Information:- SERVICES INTERNATIONAL LIMITED [Active] CIN = U74899DL1996PLC075146

Company & Directors' Information:- P Y INTERNATIONAL PRIVATE LIMITED [Converted to LLP] CIN = U51102RJ1995PTC010133

Company & Directors' Information:- R C INTERNATIONAL LIMITED [Strike Off] CIN = U51909TG1991PLC012477

Company & Directors' Information:- N J INDIA INTERNATIONAL LIMITED [Strike Off] CIN = U70101UP2004PLC028722

Company & Directors' Information:- I AND A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U72200TG1995PTC019936

Company & Directors' Information:- P V INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1998PTC094598

Company & Directors' Information:- I B INTERNATIONAL PRIVATE LIMITED [Under Process of Striking Off] CIN = U72200DL2000PTC105735

Company & Directors' Information:- A M INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC066228

Company & Directors' Information:- K K M INTERNATIONAL PRIVATE LIMITED [Active] CIN = U17110MH1995PTC089836

Company & Directors' Information:- Z. H. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U21098MH2010PTC210735

Company & Directors' Information:- J R INTERNATIONAL PRIVATE LIMITED [Active] CIN = U51909TN2002PTC048744

Company & Directors' Information:- H P AND B G INTERNATIONAL PRIVATE LIMITED [Active] CIN = U50500DL1999PTC100851

Company & Directors' Information:- L S INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74999DL2009PTC193390

Company & Directors' Information:- M B INTERNATIONAL PVT LTD [Strike Off] CIN = U52190DL2001PTC110572

Company & Directors' Information:- O K R INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74900DL1996PTC077152

Company & Directors' Information:- INTERNATIONAL SERVICES PRIVATE LIMITED [Strike Off] CIN = U74899DL2005PTC075007

Company & Directors' Information:- B B C INTERNATIONAL PVT LTD [Strike Off] CIN = U25209WB1984PTC037383

Company & Directors' Information:- K S INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51909MH2001PTC134345

Company & Directors' Information:- A TO Z INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51101TN1992PTC022507

Company & Directors' Information:- C & A INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51900MH1982PTC026718

Company & Directors' Information:- J S INTERNATIONAL PVT LTD [Strike Off] CIN = U51900MH1982PTC027604

Company & Directors' Information:- A C INDIA INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74899DL1989PTC034784

Company & Directors' Information:- S. S. N. INTERNATIONAL PRIVATE LIMITED [Active] CIN = U29306DL1981PTC012616

Company & Directors' Information:- INDIA INTERNATIONAL COMPANY PRIVATE LIMITED [Active] CIN = U51228MH1955PTC009483

Company & Directors' Information:- CIRCLE E INTERNATIONAL PRIVATE LIMITED [Active] CIN = U36999DL2020PTC366716

Company & Directors' Information:- A H INTERNATIONAL PRIVATE LIMITED [Active] CIN = U55101RJ2021PTC073171

Company & Directors' Information:- S D SERVICES PVT LTD [Active] CIN = U51109AS1998PTC005293

Company & Directors' Information:- R K INTERNATIONAL PVT LTD [Strike Off] CIN = U63040PB1982PTC004926

Company & Directors' Information:- C & R SERVICES (INDIA) PRIVATE LIMITED [Active] CIN = U74140KA1996PTC019645

Company & Directors' Information:- L & P INTERNATIONAL PRIVATE LIMITED [Active] CIN = U52100DL2016PTC292025

Company & Directors' Information:- J D K INTERNATIONAL PVT LTD [Active] CIN = U74899DL1982PTC014087

Company & Directors' Information:- E AND A SERVICES (INDIA) PRIVATE LIMITED [Under Process of Striking Off] CIN = U51900MH1989PTC054373

Company & Directors' Information:- M R TECHNICAL SERVICES PRIVATE LIMITED [Dormant under section 455] CIN = U74210WB1999PTC090149

Company & Directors' Information:- R B N INTERNATIONAL PRIVATE LIMITED [Active] CIN = U52300DL2012PTC243998

Company & Directors' Information:- P AND P INTERNATIONAL PRIVATE LIMITED. [Strike Off] CIN = U24100OR1993PTC003244

Company & Directors' Information:- B P INTERNATIONAL PVT LTD [Strike Off] CIN = U31909HP1984PTC005785

Company & Directors' Information:- E C INTERNATIONAL PVT LTD [Strike Off] CIN = U99999DL1982PTC013146

Company & Directors' Information:- INDIA SERVICES LIMITED [Liquidated] CIN = U99999TN1946PLC000976

Company & Directors' Information:- R A R E INTERNATIONAL PRIVATE LIMITED [Active] CIN = U31900DL2005PTC134395

Company & Directors' Information:- TAXATION INDIA PRIVATE LIMITED [Strike Off] CIN = U74140DL2000PTC106716

Company & Directors' Information:- D I D INTERNATIONAL PRIVATE LIMITED [Converted to LLP] CIN = U28112MH2014PTC258750

Company & Directors' Information:- S R TECHNICAL SERVICES PRIVATE LIMITED [Active] CIN = U74210MH1997PTC105129

Company & Directors' Information:- S R A INTERNATIONAL PVT LTD [Strike Off] CIN = U99999DL1980PTC010389

Company & Directors' Information:- INTERNATIONAL SERVICES PVT LTD [Active] CIN = U51311WB1955PTC022281

Company & Directors' Information:- R Z INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74900KA2012PTC064445

Company & Directors' Information:- M M INTERNATIONAL PVT LTD [Converted to LLP] CIN = U51312DL1977PTC008583

Company & Directors' Information:- I A TECHNICAL SERVICES PRIVATE LIMITED [Active] CIN = U72500WB1979PTC032015

Company & Directors' Information:- A K INDIA INTERNATIONAL PRIVATE LTD [Strike Off] CIN = U45201DL1981PTC012389

Company & Directors' Information:- B I N A R Y SERVICES (INDIA) PRIVATE LIMITED [Strike Off] CIN = U72900DL2000PTC103072

Company & Directors' Information:- M C SERVICES (INDIA) PRIVATE LIMITED [Strike Off] CIN = U74999PN1999PTC013532

Company & Directors' Information:- T P TECHNICAL SERVICES PRIVATE LIMITED [Strike Off] CIN = U51505MH2006PTC160840

Company & Directors' Information:- S S SERVICES PVT LTD [Strike Off] CIN = U74140WB1988PTC044009

Company & Directors' Information:- TECHNICAL SERVICES PRIVATE LIMITED [Strike Off] CIN = U99999MH1949PTC007778

Company & Directors' Information:- O P INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U55101PB2013PTC037499

Company & Directors' Information:- J & A INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51900PB2013PTC037302

Company & Directors' Information:- A P M INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74900TN2014PTC095953

Company & Directors' Information:- Y. A. INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U74900RJ2012PTC040431

Company & Directors' Information:- E TAX SERVICES PRIVATE LIMITED [Active] CIN = U93030MH2012PTC238948

Company & Directors' Information:- D & A INTERNATIONAL PRIVATE LIMITED [Active] CIN = U74999MH2015PTC262713

Company & Directors' Information:- R L INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18204UP2016PTC076344

Company & Directors' Information:- A B C TECHNICAL SERVICES PRIVATE LIMITED [Strike Off] CIN = U93000TZ2012PTC018007

Company & Directors' Information:- V P S INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U93030UP2014PTC066242

Company & Directors' Information:- J M K TECHNICAL SERVICES PRIVATE LIMITED [Strike Off] CIN = U72501DL2012PTC246560

Company & Directors' Information:- R & R TECHNICAL SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140DL2011PTC218871

Company & Directors' Information:- A R J SERVICES PRIVATE LIMITED [Active] CIN = U72200DL2015PTC286948

Company & Directors' Information:- J V INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U51102DL2012PTC240197

Company & Directors' Information:- M S TECHNICAL SERVICES PRIVATE LIMITED [Active] CIN = U74900DL2015PTC276930

Company & Directors' Information:- G S TECHNICAL SERVICES PRIVATE LIMITED [Strike Off] CIN = U52399DL2014PTC267163

Company & Directors' Information:- R I K INTERNATIONAL PRIVATE LIMITED [Under Process of Striking Off] CIN = U52590DL2015PTC283801

Company & Directors' Information:- Y & H INTERNATIONAL PRIVATE LIMITED [Active] CIN = U63000DL2014PTC266649

Company & Directors' Information:- S R L INTERNATIONAL PRIVATE LIMITED [Under Process of Striking Off] CIN = U20296AP2013PTC085533

Company & Directors' Information:- M D INTERNATIONAL LIMITED [Active] CIN = U74140MH1981PTC025007

Company & Directors' Information:- M J B E-SERVICES PRIVATE LIMITED. [Strike Off] CIN = U72400DL2006PTC150832

Company & Directors' Information:- INTERNATIONAL CO PRIVATE LIMITED [Strike Off] CIN = U51109UR1935PTC000663

Company & Directors' Information:- TECHNICAL INDIA PVT LTD [Strike Off] CIN = U74210WB1950PTC019092

Company & Directors' Information:- A B C INTERNATIONAL PVT LTD [Strike Off] CIN = U99999DL1990PTC041062

Company & Directors' Information:- D C M INTERNATIONAL LTD. [Strike Off] CIN = U99999DL2000PTC004208

Company & Directors' Information:- B C I INTERNATIONAL LIMITED [Strike Off] CIN = U74900DL1977PLC008468

    Special Civil Application Nos. 8523 to 8525 of 2021

    Decided On, 22 June 2021

    At, High Court of Gujarat At Ahmedabad

    By, THE HONOURABLE MS. JUSTICE BELA M. TRIVEDI & THE HONOURABLE MR. JUSTICEA SHOKKUMAR C. JOSHI

    For the Appearing Parties: S.N. Soparkar, B.S. Soparkar, Advocates.



Judgment Text

Bela M. Trivedi, J.

1. Since all the three petitions have been filed by the same petitioner Toshiba Technical Services International Corporation, involving similar factual and legal issues, they were heard together and are being disposed of by this common order. For the sake of convenience, the facts of Special Civil Application No.8523 of 2021 are taken into consideration.

2. The petitioner, a Company incorporated in Japan, has filed the present petition invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution, seeking the following prayers contained in paragraph No.7 of the petition:-

"7.(a) Direct the respondent to give to the petitioner, credit of taxes of Rs.27,60,569/- deducted on behalf of the petitioner in A.Y. 2016-17;

(b) Pending the admission, hearing and final disposal of this petition, hold that the non-withdrawal of the appeal by the petitioner in ITAT would not violate Section 4 of DTVSV Act and corresponding rules;

(c) Pending the admission, hearing and final disposal of this petition, hold that on withdrawal of appeal by the petitioner under DTVSV, the petitioner's claim of tax credit will not lapse."

3. The short facts relevant for the purpose of deciding the petition, as emanating from the petition itself are that the petitioner is engaged in the execution of worldwide social-infrastructure projects and is engaged in providing supervisory services in relation to erection, installation, commissioning, testing of various types of equipment in a power plant and maintenance of the power plant. The petitioner had filed the original return of income for the A.Y. 2016-17 on 30.11.2016, disclosing the income at Rs.15,29,60,070/-, and claiming TDS at Rs.6,18,83,907/- and had also claimed refund of tax of Rs.52,97,200/-. The petitioner thereafter had filed revised return on 28.3.2018, claiming income at Rs.15,16,33,050/-, claiming TDS at Rs.5,49,69,762/- and claiming the tax liability/refund as nil. The return of the petitioner was selected for scrutiny and the petitioner was asked to reconcile the TDS claim with the Form No.26AS. The petitioner, vide the letter dated 5.12.2019 had explained the claim of TDS, however, according to the petitioner, the assessment order was passed under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") on 5.2.2020, determining the income at Rs.15,42,40,449/-. While computing the demand pursuant to the assessment order, the respondent had given credit of TDS only to the extent of Rs.5,23,42,140/-. Resultantly, a demand of Rs.58,93,233/- was raised.

4. Being aggrieved by the order of not giving credit of taxes duly paid, the petitioner had filed an application for rectification under Section 154 of the Act on 27.2.2020 and also simultaneously filed an appeal before the CIT(Appeals). The respondent rejected the rectification application vide the order dated 2.12.2020. The representative of the petitioner again sent an E-mail, explaining the taxes deducted and the income corresponding to the same, however, the respondent again rejected the said rectification sought vide the order dated 13.4.2021. It is further case of the petitioner that the Direct Tax Vivad se Vishwas Act 2020 (hereinafter referred to as the "DTVSV Act") came into force on 17.3.2020, to provide for resolution of disputed tax and for the matters connected thereto. The petitioner being desirous to resolving the additions to income for the A.Y. 2016-17 had filed the Form 1 and 2 as per Section 4 of DTVSV Act read with Rule 23 of the Rules framed thereunder on 31.1.2021. The petitioner received the certificate dated 15.4.2021 as contemplated under Section 5(1) read with Rule 3 of the said Rules in the prescribed Form-3 from the designated authority, determining the amount payable by the petitioner. The petitioner, being aggrieved by the non-grant of credit by the respondent, who is Assistant Commissioner of Income Tax, Circle 2 (International Taxation), Ahmedabad, has filed the present petition, seeking direction against the respondent to give credit of taxes of Rs.27,60,569/- deducted on behalf of the petitioner in the A.Y. 2016-17.

5. Similarly, the petitioner has filed the Special Civil Application No.8524 of 2021 and Special Civil Application No.8525 of 2021, seeking direction against the respondent to give credit of taxes of Rs.2,29,07,477/- and of Rs.1,72,46,123/- deducted on behalf of the petitioner in the A.Y. 2015-16 and A.Y. 2017-18 respectively.

6. The learned Sr.Advocate Mr.S.N.Soparkar appearing for the petitioner submitted that the respondent has not given the credit of the TDS in the relevant A.Y.2015-16, A.Y.2016-17 and 2017-18, and has wrongly withheld the said amount. According to him, the petitioner is entitled to get the credit either in the relevant Assessment Year, in which the income was earned or in the Assessment Year in which the taxes deducted were deposited. He further submitted that depriving the petitioner of the deducted taxes is an arbitrary action on the part of the respondent in violation of the provisions contained in the Income Tax Act as well as in violation of Articles 14 and 265 of the Constitution of India.

7. At the outset, it may be noted that the present petitions are filed by the petitioner pending the Appeals filed by the petitioner against the orders passed by the Assessing Officers in respect of the concerned Assessment Years. So far as the facts of Special Civil Application No.8523 of 2021 are concerned, undisputedly the petitioner has filed an appeal before the CIT (Appeals), challenging the order dated 5.2.2020 passed by the Assessing Officer under Section 143(3) read with Section 144C(13) of the Income Tax Act for the A.Y. 2016-17 and is pending for final disposal. Pending the said appeal, the petitioner had filed the rectification applications under Section 154 of the said Act twice, which came to be rejected by the respondent vide the orders dated 2.12.2020 and dated 13.4.2021 respectively. The petitioner also sought to settle the dispute with regard to the additions to income for the year 2016-17 by filing of Forms 1 and 2 as per Section 4 of the DTVSV Act, in respect of which the designated authority determined the amount payable by the petitioner and granted the certificate on 15.4.2021, taking into consideration the order dated 13.4.2021 passed by the Assessing Officer, rejecting the application for rectification. As per the said certificate dated 15.4.2021, the petitioner was liable to pay Rs.11,27,963, if paid before 30.4.2021 and Rs.12,40,759/- if paid after 30.4.2021. The petitioner admittedly has not paid the said amount till the date.

8. At this juncture, it is required to be noted that as per the provisions contained under Section 5(2) of the DTVSV Act, the declarant i.e. the petitioner in the present case, had to pay the amount determined by the designated authority under Sub-Section (1) of Section 5 within 15 days of the date of receipt of the certificate, which it failed to pay. Again, Sub-Section (3) of Section 5 also provides that every order passed under Section 5(1) determining the amount payable under the said Act shall be conclusive as to the matters stated therein and no matter covered by such order shall be reopened in any other proceeding under the Income Tax Act or under any other law for the time being in force. It is also required to be noted that the petitioner was also required to withdraw the appeal pending before the CIT (Appeals), on the issuance of certificate under Sub-section (1) of Section 5 of the DTVSV Act, in view of Sub-section (3) of Section 4 of the said Act. Sub-section (5) of Section 4 also requires the petitioner to furnish an undertaking waiving his right, whether direct or indirect, to seek or pursue any remedy or any claim in relation to the tax arrears which may otherwise be available to him under any law for the time being in force. It may be noted that the petitioner had miserably failed to comply with all these provisions co

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ntained in the DTVSV Act and has preferred the present petition, seeking credit of taxes deducted in the A.Y. 2016-17, though the petitioner has already preferred an appeal before the CIT (Appeals) in that regard. 9. In the other two petitions being Special Civil Applications No.8524 of 2021 and No.8525 of 2021 also the Appeals are pending before the CIT (Appeals) in respect of the same issue as raised in the present petitions. 10. The petitioner having already availed the alternative statutory remedy by filing the appeals, and the petitioner having also failed to comply with the mandatory requirements of the DTVSV Act, the present petitions cannot be entertained, more particularly when no legal or statutory right, much less fundamental right of the petitioner has been violated. 11. In that view of the matter, all the petitions being devoid of merits are dismissed.
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