https://www.taxtmi.com/caselaws?id=752783 Delhi HC held that assessee was eligible for DTVSV Act benefits despite CIT(A) rejecting appeal on limitation grounds. Court ruled that DTVSV Act requires either pending appeal or unexpired time limit for filing appeal on specified date, plus existence of disputed tax arrears. Since limitation period for appealing CIT(A) order had not expired on specified date and disputed tax arrears existed due to confirmation of assessment order, assessee qualified for settlement benefits. Court emphasized DTVSV Act's remedial nature requires liberal interpretation to end litigation and free tax arrears. Revenue directed to process assessee's application under DTVSV Act provisions. en-us Thu, 16 May 2024 00:00:00 +0530 Fri, 17 May 2024 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752783 Delhi HC held that assessee was eligible for DTVSV Act benefits despite CIT(A) rejecting appeal on limitation grounds. Court ruled that DTVSV Act requires either pending appeal or unexpired time limit for filing appeal on specified date, plus existence of disputed tax arrears. Since limitation period for appealing CIT(A) order had not expired on specified date and disputed tax arrears existed due to confirmation of assessment order, assessee qualified for settlement benefits. Court emphasized DTVSV Act's remedial nature requires liberal interpretation to end litigation and free tax arrears. Revenue directed to process assessee's application under DTVSV Act provisions. Case-Laws Income Tax Thu, 16 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752783