https://www.taxtmi.com/caselaws?id=423677 The court dismissed the writ petition seeking mandamus to direct tax acceptance under the Vivad Se Vishwas Scheme. The petitioner's claim for deduction under Section 54 of the Income Tax Act was denied, leading to scheme participation. Despite missed payment deadlines, the court ruled against extending time, emphasizing scheme limitations and lack of vested rights for late payment. Judicially enforceable rights are crucial for mandamus relief, which the petitioner lacked, resulting in petition dismissal due to insufficient merit. en-us Fri, 06 May 2022 00:00:00 +0530 Mon, 16 Jan 2023 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423677 The court dismissed the writ petition seeking mandamus to direct tax acceptance under the Vivad Se Vishwas Scheme. The petitioner's claim for deduction under Section 54 of the Income Tax Act was denied, leading to scheme participation. Despite missed payment deadlines, the court ruled against extending time, emphasizing scheme limitations and lack of vested rights for late payment. Judicially enforceable rights are crucial for mandamus relief, which the petitioner lacked, resulting in petition dismissal due to insufficient merit. Case-Laws Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423677