https://www.taxtmi.com/caselaws?id=442495 The High Court dismissed the petition challenging the rejection of the petitioner's application under the Direct Tax Vivad Se Vishwas Act, 2020. The rejection was upheld as there was no pending appeal at the time of filing the declaration under the Act, rendering the petitioner ineligible for benefits under the legislation. Despite arguments regarding the interpretation of provisions in the DTVSV Act, the Court found no basis to grant relief due to the absence of any pending appeal or Special Leave Petition against the previous court orders. en-us Tue, 29 Aug 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442495 The High Court dismissed the petition challenging the rejection of the petitioner's application under the Direct Tax Vivad Se Vishwas Act, 2020. The rejection was upheld as there was no pending appeal at the time of filing the declaration under the Act, rendering the petitioner ineligible for benefits under the legislation. Despite arguments regarding the interpretation of provisions in the DTVSV Act, the Court found no basis to grant relief due to the absence of any pending appeal or Special Leave Petition against the previous court orders. Case-Laws Income Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442495