https://www.taxtmi.com/caselaws?id=439717 Bombay HC held that FAQ 61 of CBDT Circular 21/2020, which restricted DTVSV-A settlement eligibility to appeals "dismissed in limine," is unlawful as contrary to the statute's beneficial object and precedents of the SC and other HCs. The court struck down FAQ 61, quashed the respondent's rejection order dated 3 Aug 2021, and directed the revenue authority to issue acknowledgment in Form 3 for the petitioner's Forms 1 and 2, allowing the application to proceed under the DTVSV-A. en-us Tue, 27 Jun 2023 00:00:00 +0530 Tue, 18 Nov 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439717 Bombay HC held that FAQ 61 of CBDT Circular 21/2020, which restricted DTVSV-A settlement eligibility to appeals "dismissed in limine," is unlawful as contrary to the statute's beneficial object and precedents of the SC and other HCs. The court struck down FAQ 61, quashed the respondent's rejection order dated 3 Aug 2021, and directed the revenue authority to issue acknowledgment in Form 3 for the petitioner's Forms 1 and 2, allowing the application to proceed under the DTVSV-A. Case-Laws Income Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439717