https://www.taxtmi.com/caselaws?id=409329 The court set aside the answer to Question No. 71 of Circular No. 21/2020 and allowed the petition, directing the respondents to accept the petitioner's application under the DTVSV Act. The court emphasized that the circular's classification was unsustainable and violated Article 14 of the Constitution of India. The petition was allowed in terms of the prayer clauses, and the rule was made absolute with no order as to costs. en-us Tue, 22 Jun 2021 00:00:00 +0530 Wed, 15 Sep 2021 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409329 The court set aside the answer to Question No. 71 of Circular No. 21/2020 and allowed the petition, directing the respondents to accept the petitioner's application under the DTVSV Act. The court emphasized that the circular's classification was unsustainable and violated Article 14 of the Constitution of India. The petition was allowed in terms of the prayer clauses, and the rule was made absolute with no order as to costs. Case-Laws Income Tax Tue, 22 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409329