https://www.taxtmi.com/caselaws?id=406433 The court set aside the rejections of the declarations under Section 4(1) of the Direct Tax Vivad-Se-Vishwas Act for multiple assessment years and directed the designated authority to consider the applications within two weeks. The petitioner was deemed to qualify as an "appellant" under the Act, and the court emphasized the importance of procedural compliance and reasoned decision-making. The rejection of the declarations without a proper order was deemed unjustified, highlighting the Act's aim to reduce litigation and provide certainty to taxpayers. en-us Fri, 09 Apr 2021 00:00:00 +0530 Fri, 02 Jul 2021 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406433 The court set aside the rejections of the declarations under Section 4(1) of the Direct Tax Vivad-Se-Vishwas Act for multiple assessment years and directed the designated authority to consider the applications within two weeks. The petitioner was deemed to qualify as an "appellant" under the Act, and the court emphasized the importance of procedural compliance and reasoned decision-making. The rejection of the declarations without a proper order was deemed unjustified, highlighting the Act's aim to reduce litigation and provide certainty to taxpayers. Case-Laws Income Tax Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406433