https://www.taxtmi.com/caselaws?id=412935 The High Court found the rejection of the petitioner's declaration under the Direct Tax Vivad Se Vishwas Act 2020 to be incorrect. The Court held that the petitioner was eligible to settle disputed interest amounts charged under Section 234A, 234B, and 234C of the Income Tax Act under the VSV Act. The rejection based on the appeal's admission status was deemed erroneous, and the Court directed the authorities to process the petitioner's declaration and undertake settlement of the disputed amount. The rejection orders were set aside, and the delay in filing the appeal was found to have been condoned before the declaration filing date. en-us Wed, 22 Sep 2021 00:00:00 +0530 Fri, 24 Dec 2021 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412935 The High Court found the rejection of the petitioner's declaration under the Direct Tax Vivad Se Vishwas Act 2020 to be incorrect. The Court held that the petitioner was eligible to settle disputed interest amounts charged under Section 234A, 234B, and 234C of the Income Tax Act under the VSV Act. The rejection based on the appeal's admission status was deemed erroneous, and the Court directed the authorities to process the petitioner's declaration and undertake settlement of the disputed amount. The rejection orders were set aside, and the delay in filing the appeal was found to have been condoned before the declaration filing date. Case-Laws Income Tax Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412935