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            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.

            <h1>Vivad se Vishwas eligibility available where appeal due date fell after the deadline and no appeal was filed.</h1> Where the statutory due date for filing an appeal fell after 31.1.2020 and no appeal has been filed, the matter is eligible to be settled under Vivad se Vishwas, as clarified in the Direct Tax Vivad Se Vishwas Act, 2020 FAQs addressing Income Tax appeals.

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