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The HC set aside the rejection of the petitioner's application under the Direct Tax Vivad Se Vishwas Scheme, 2024. The Court held that since the tax liability was under dispute before the Appellate Authority, the petitioner qualified for the scheme regardless of potential jurisdictional issues. The Court found it improper for respondents to reject the application on jurisdictional grounds that should be determined by the Appellate Authority. The HC directed the first respondent to accept the petitioner's application filed on October 4, 2024, and issue a discharge certificate in accordance with DTVSV Scheme provisions.
The HC set aside the rejection of the petitioner's application under the Direct Tax Vivad Se Vishwas Scheme, 2024. The Court held that since the tax liability was under dispute before the Appellate Authority, the petitioner qualified for the scheme regardless of potential jurisdictional issues. The Court found it improper for respondents to reject the application on jurisdictional grounds that should be determined by the Appellate Authority. The HC directed the first respondent to accept the petitioner's application filed on October 4, 2024, and issue a discharge certificate in accordance with DTVSV Scheme provisions.
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