https://www.taxtmi.com/caselaws?id=299646 The court quashed the rejection of the Declaration under the Direct Tax Vivad se Vishwas Act, 2020, emphasizing that the focus should be on whether the Appeal was pending on the specified date rather than its validity or competency. The rejection was deemed unjustified, and the respondent was directed to accept the Declaration if valid, highlighting the importance of adhering to specific legal requirements under the Act to ensure a fair settlement process in line with legislative intent. en-us Tue, 10 Aug 2021 00:00:00 +0530 Thu, 28 Apr 2022 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299646 The court quashed the rejection of the Declaration under the Direct Tax Vivad se Vishwas Act, 2020, emphasizing that the focus should be on whether the Appeal was pending on the specified date rather than its validity or competency. The rejection was deemed unjustified, and the respondent was directed to accept the Declaration if valid, highlighting the importance of adhering to specific legal requirements under the Act to ensure a fair settlement process in line with legislative intent. Case-Laws Income Tax Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299646