https://www.taxtmi.com/caselaws?id=751422 Under the Direct Tax Vivad Se Vishwas scheme, an eligible applicant may opt to settle one or more pending appeals or SLPs arising from the same assessment year without including every connected proceeding. The Delhi HC held that rejection of a declaration cannot rest solely on the ground that other related appeals or an SLP remain pending for that year. Applying its contemporaneous connected decision, the Court found the revenue's rejection unsustainable and directed processing of the Forms under the scheme. en-us Fri, 22 Mar 2024 00:00:00 +0530 Mon, 15 Apr 2024 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751422 Under the Direct Tax Vivad Se Vishwas scheme, an eligible applicant may opt to settle one or more pending appeals or SLPs arising from the same assessment year without including every connected proceeding. The Delhi HC held that rejection of a declaration cannot rest solely on the ground that other related appeals or an SLP remain pending for that year. Applying its contemporaneous connected decision, the Court found the revenue's rejection unsustainable and directed processing of the Forms under the scheme. Case-Laws Income Tax Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751422