https://www.taxtmi.com/caselaws?id=446820 The HC dismissed the writ petition, ruling that the petitioner was not entitled to benefit from The Direct Tax Vivaad Se Vishwas Act, 2020 due to failure to file a second appeal within the specified time frame. The court emphasized that compliance with statutory conditions is mandatory for settling disputes under the Act. The petitioner had delayed filing the second appeal by 1261 days without seeking timely condonation. The court found no error in the rejection of the application by the authorities and noted that the petitioner still has the right to appeal before the Tribunal. en-us Thu, 23 Nov 2023 00:00:00 +0530 Tue, 12 Dec 2023 09:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446820 The HC dismissed the writ petition, ruling that the petitioner was not entitled to benefit from The Direct Tax Vivaad Se Vishwas Act, 2020 due to failure to file a second appeal within the specified time frame. The court emphasized that compliance with statutory conditions is mandatory for settling disputes under the Act. The petitioner had delayed filing the second appeal by 1261 days without seeking timely condonation. The court found no error in the rejection of the application by the authorities and noted that the petitioner still has the right to appeal before the Tribunal. Case-Laws Income Tax Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446820