https://www.taxtmi.com/caselaws?id=409158 The court allowed the writ petition, setting aside the rejection of the petitioner's declaration/application under the Direct Tax Vivad Se Vishwas Act, 2020. The court directed the respondent to accept the revised declaration, process it in accordance with the Act, issue Form 3, and accept payment from the petitioner. The court emphasized that the Act should be interpreted to benefit the assessee and not denied based on a hyper-technical view, highlighting the Act's purpose of reducing tax litigation and unlocking disputed tax arrears. en-us Mon, 28 Jun 2021 00:00:00 +0530 Fri, 22 Oct 2021 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409158 The court allowed the writ petition, setting aside the rejection of the petitioner's declaration/application under the Direct Tax Vivad Se Vishwas Act, 2020. The court directed the respondent to accept the revised declaration, process it in accordance with the Act, issue Form 3, and accept payment from the petitioner. The court emphasized that the Act should be interpreted to benefit the assessee and not denied based on a hyper-technical view, highlighting the Act's purpose of reducing tax litigation and unlocking disputed tax arrears. Case-Laws Income Tax Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409158