Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The Central Government issued an Order u/s 98(1) of the Finance (No.2) Act, 2024 to remove difficulties in implementing the Direct Tax Vivad Se Vishwas Scheme, 2024. The Order clarifies that where an order was passed against a person before 22.07.2024, the time for filing an appeal was available on that date, the appeal was filed after 22.07.2024 within the stipulated time without seeking condonation of delay, such appeal shall be considered pending as on 22.07.2024 for the Scheme's purposes. The person shall be treated as an appellant, disputed tax calculated based on the appeal, and the Scheme's provisions shall apply accordingly.
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