https://www.taxtmi.com/caselaws?id=418456 The Court held that the rejection of the petitioner's declaration under the Direct Tax Vivad se Vishwas Act 2020 (DTVSV Act) was incorrect as their application under Section 264 was pending on the specified date. It was determined that the Income Tax Officer did not have the authority to dispose of the revision application, and the rejection based on alleged delay was unfounded. The respondents were directed to process the application in line with the law. Instructions were given for the petitioner to submit payments as per Form-1 and the judgment's directives were applied to multiple assessment years. en-us Mon, 03 Jan 2022 00:00:00 +0530 Thu, 17 Feb 2022 07:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418456 The Court held that the rejection of the petitioner's declaration under the Direct Tax Vivad se Vishwas Act 2020 (DTVSV Act) was incorrect as their application under Section 264 was pending on the specified date. It was determined that the Income Tax Officer did not have the authority to dispose of the revision application, and the rejection based on alleged delay was unfounded. The respondents were directed to process the application in line with the law. Instructions were given for the petitioner to submit payments as per Form-1 and the judgment's directives were applied to multiple assessment years. Case-Laws Income Tax Mon, 03 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418456