https://www.taxtmi.com/caselaws?id=297934 The Court quashed the rejection of the Declaration under the Direct Tax Vivad se Vishwas Act, 2020, directing acceptance if found otherwise valid for the assessment year in question. The petitioner's challenge to the rejection based on delay without condonation was upheld, emphasizing the definition of an 'Appellant' under the Act and the criteria for a pending appeal on the specified date. The legal precedents cited by the petitioner supported the Court's decision to overturn the rejection and allow for further consideration of the Declaration. en-us Sat, 31 Jul 2021 00:00:00 +0530 Thu, 28 Apr 2022 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297934 The Court quashed the rejection of the Declaration under the Direct Tax Vivad se Vishwas Act, 2020, directing acceptance if found otherwise valid for the assessment year in question. The petitioner's challenge to the rejection based on delay without condonation was upheld, emphasizing the definition of an 'Appellant' under the Act and the criteria for a pending appeal on the specified date. The legal precedents cited by the petitioner supported the Court's decision to overturn the rejection and allow for further consideration of the Declaration. Case-Laws Income Tax Sat, 31 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297934