https://www.taxtmi.com/caselaws?id=423429 The court dismissed the writ petitions, ruling that the declarations under the Vivad se Vishwas Act were rightly not accepted due to being filed after the prescribed deadline. The court held that the Supreme Court's extension of limitation for judicial and quasi-judicial proceedings did not apply to the Act, emphasizing its specific deadline nature. Additionally, the court clarified the difference between the extension for filing declarations and the extension for payment of dues, affirming that the petitioners could not seek an extension for filing based on the payment extension. en-us Mon, 25 Apr 2022 00:00:00 +0530 Tue, 07 Jun 2022 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423429 The court dismissed the writ petitions, ruling that the declarations under the Vivad se Vishwas Act were rightly not accepted due to being filed after the prescribed deadline. The court held that the Supreme Court's extension of limitation for judicial and quasi-judicial proceedings did not apply to the Act, emphasizing its specific deadline nature. Additionally, the court clarified the difference between the extension for filing declarations and the extension for payment of dues, affirming that the petitioners could not seek an extension for filing based on the payment extension. Case-Laws Income Tax Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423429