https://www.taxtmi.com/caselaws?id=432531 The court granted relief to the petitioner in a case involving the interpretation of Section 119(2)(b) of the Income Tax Act, 1961 and the Direct Tax Vivad Se Vishvas Act, 2020. The petitioner sought to deposit the balance tax amount after paying a substantial part upfront, citing delays due to oversight in communication of tax deposit requirements. The court, exercising jurisdiction under Article 226 of the Constitution, set aside the order to allow the petitioner to fulfill tax obligations. A specific direction was given for the petitioner to deposit the balance tax amount with interest within a specified timeframe, emphasizing procedural fairness and compliance efforts. en-us Thu, 15 Dec 2022 00:00:00 +0530 Mon, 27 Feb 2023 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432531 The court granted relief to the petitioner in a case involving the interpretation of Section 119(2)(b) of the Income Tax Act, 1961 and the Direct Tax Vivad Se Vishvas Act, 2020. The petitioner sought to deposit the balance tax amount after paying a substantial part upfront, citing delays due to oversight in communication of tax deposit requirements. The court, exercising jurisdiction under Article 226 of the Constitution, set aside the order to allow the petitioner to fulfill tax obligations. A specific direction was given for the petitioner to deposit the balance tax amount with interest within a specified timeframe, emphasizing procedural fairness and compliance efforts. Case-Laws Income Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432531