IMAGINATION TECHNOLOGIES INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 11 AND ANR

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WP/12467/2025HC BombayHCBM01047571202529 September 2025Bench: HON'BLE SHRI JUSTICE B.P. COLABAWALLA,HON'BLE SHRI JUSTICE AMIT SATYAVAN JAMSANDEKAR2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court observed that there appeared to be an error in the computation set out in Form 2 issued by the Income Tax Department. Consequently, the Court remanded the matter back to the Income Tax Department for a fresh computation of Form 2. The Department was directed to take into consideration taxes already paid by the Petitioner and the assessment order passed under Section 143(3) of the Income Tax Act, which is deemed to have attained finality if the Petitioner opts for the benefits under the Direct Tax Vivad Se Vishwas Scheme, 2024. The writ petition was disposed of in these terms, with no order as to costs.

What were the facts?

Imagination Technologies India Private Limited (the Petitioner) filed a writ petition before the Bombay High Court challenging the legality and validity of Form 2 issued under the Direct Tax Vivad Se Vishwas Act, 2024. The Petitioner also sought a direction to the Assistant Commissioner of Income Tax, Circle 11, Pune (Respondent No. 2) to accept the amount payable as determined by the Petitioner in Form 1, filed on January 29, 2025, under the same Act. The assessment year(s) are not explicitly stated. The dispute arises from the computation of the amount payable under the Vivad Se Vishwas Scheme.

What were the issues?

1. Whether the computation of the amount payable under Form 2, issued under the Direct Tax Vivad Se Vishwas Act, 2024, is legally valid and correct, considering the Petitioner's computation in Form 1? The Petitioner contended that there was an error in the computation set out in Form 2 issued by the Income Tax Department and sought its correction. The Revenue's specific arguments are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 12467 OF 2025 Imagination Technologies India Private Limited .. Petitioner Versus Assistant Commissioner of Income Tax Circle 11, Pune and Ors. .. Respondents K. Gopal, Ms. Neha Paranjpe & Mr. Akhilesh Deshmukh, Advocates for the Petitioner. Mr.Arjun Gupta, Advocate for the Respondents-Revenue.

CORAM: B. P. COLABAWALLA & AMIT S. JAMSANDEKAR, JJ. DATE: SEPTEMBER 29, 2025 P. C. 1. The above writ petition has been filed challenging the legality and validity of Form 2 issued under the Direct Tax Vivad Se Vishwas Act, 2024 and to direct Respondent No.2 to accept the amount payable as determined by the Petitioner in Form 1 filed on 29.01.2025 under the very same Act. 2. After we heard the learned Counsel for the parties for sometime, we find that there appears to be an error in the computation set out in Form 2 issued by the Income Tax Department. We, therefore, remand the matter Page 1 of 2 SEPTEMBER 29, 2025 DG Parab, HG Steno

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back to the Income Tax Department for them to do a fresh computation of Form 2 and inform the Petitioner accordingly. It is needless to clarify that whilst doing the aforesaid computation, the Income Tax Department shall take into consideration whatever taxes that have already been paid by the Petitioner and also the assessment order passed under Section 143 (3) of the Income Tax Act, which is deemed to have attained finality if the Petitioner is opting for the benefits under the Direct Tax Vivad Se Vishwas Scheme, 2024. 3. The writ petition is disposed of in the aforesaid terms. However, there shall be no order as to costs. 4. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [ AMIT S. JAMSANDEKAR , J.] [B. P. COLABAWALLA, J.] Page 2 of 2 SEPTEMBER 29, 2025 DG Parab, HG Steno DATTAPRASAD GHANSHYAM PARAB Digitally signed by DATTAPRASAD GHANSHYAM PARAB Date: 2025.10.03 16:27:18 +0530

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