PATNA, India, July 10 -- Patna High Court issued the following judgment on July 7:
Heard Mr. Prabhat Ranjan Singh, learned counsel for the petitioner and Ms. Archana Sinha, learned Senior Standing Counsel for the Department of Income Tax (respondents).
2. This writ application has been filed seeking the following reliefs:-
"I. That, order passed in Revision No. PCIT (Central), Patna/Revision-264/ 100000509032/2023 dt.30.01.24 passed by Respondent No.2 may kindly be quashed and set aside.
II. That, since Respondents have issued certificate in the prescribed form 5 of the Direct Tax Vivad se Vishwas Act 2020 Act, petitioner further prays for holding that Respondent No.2 has no right to reopen a proceeding duly set at rest long back on 5....