https://www.taxtmi.com/caselaws?id=449965 Delhi HC held that petitioners who filed tax revisions after the specified date but within limitation period remained eligible for Vivad se Vishwas Scheme benefits. Court ruled that CBDT's clarification extending VSV Act coverage to appeals where limitation had not expired on January 31, 2020 must equally apply to revisions, as drawing distinction between appeals and revisions would be arbitrary and violative of Article 14. The beneficial legislation must be construed liberally, considering pandemic challenges and legislative policy of dispute settlement. Court quashed rejection notifications and accorded finality to Form 5 since petitioner had deposited disputed tax liability. en-us Fri, 16 Feb 2024 00:00:00 +0530 Fri, 03 May 2024 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449965 Delhi HC held that petitioners who filed tax revisions after the specified date but within limitation period remained eligible for Vivad se Vishwas Scheme benefits. Court ruled that CBDT's clarification extending VSV Act coverage to appeals where limitation had not expired on January 31, 2020 must equally apply to revisions, as drawing distinction between appeals and revisions would be arbitrary and violative of Article 14. The beneficial legislation must be construed liberally, considering pandemic challenges and legislative policy of dispute settlement. Court quashed rejection notifications and accorded finality to Form 5 since petitioner had deposited disputed tax liability. Case-Laws Income Tax Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449965