Whether Vivad se Vishwas can be availed in a case where proceedings are pending before Income Tax Settlement Commission (ITSC) or where writ has been filed against the order of ITSC?
FAQs on Direct Tax Vivad Se Vishwas Act, 2020
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Vivad se Vishwas barred where proceedings before the Income Tax Settlement Commission or writ challenges are pending. Availability of Vivad se Vishwas is precluded where proceedings are pending before the Income Tax Settlement Commission or where a writ has been filed ... Summary
Vivad se Vishwas barred where proceedings before the Income Tax Settlement Commission or writ challenges are pending.
Availability of Vivad se Vishwas is precluded where proceedings are pending before the Income Tax Settlement Commission or where a writ has been filed challenging an ITSC order, thereby preventing invocation of the Vivad se Vishwas mechanism while ITSC settlement processes or judicial review remain ongoing.
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