https://www.taxtmi.com/caselaws?id=416372 The court allowed the writ petitions, remitting the matter back to the respondent to reconsider the applications for declaration under Sections 3 and 4 of the Direct Tax Vivad Se Vishwas Act, 2020, on their merits. The court emphasized that appeals pending with delay condonation applications should be treated as valid appeals for the purposes of the Act, aligning with the consistent legal principles established by higher courts. en-us Mon, 27 Sep 2021 00:00:00 +0530 Mon, 27 Dec 2021 06:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416372 The court allowed the writ petitions, remitting the matter back to the respondent to reconsider the applications for declaration under Sections 3 and 4 of the Direct Tax Vivad Se Vishwas Act, 2020, on their merits. The court emphasized that appeals pending with delay condonation applications should be treated as valid appeals for the purposes of the Act, aligning with the consistent legal principles established by higher courts. Case-Laws Income Tax Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416372