https://www.taxtmi.com/caselaws?id=762121 Delhi HC held that a review petition pending against dismissed SLP constitutes "pending proceedings" under Direct Tax Vivad Se Vishwas Act, 2020, making the petitioner eligible for scheme benefits. Court relied on CBDT circulars clarifying that arbitration proceedings and miscellaneous applications qualify under Section 2(1)(j) even without pending appeals. HC emphasized that departments are bound by their own circulars and cannot take contrary positions. The restrictive interpretation by tax authorities was deemed inconsistent with the scheme's purpose of providing tax dispute resolution. Writ petition was allowed, directing acceptance of petitioner's declaration form for processing under DTVSV Act. en-us Fri, 22 Nov 2024 00:00:00 +0530 Fri, 22 Nov 2024 18:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762121 Delhi HC held that a review petition pending against dismissed SLP constitutes "pending proceedings" under Direct Tax Vivad Se Vishwas Act, 2020, making the petitioner eligible for scheme benefits. Court relied on CBDT circulars clarifying that arbitration proceedings and miscellaneous applications qualify under Section 2(1)(j) even without pending appeals. HC emphasized that departments are bound by their own circulars and cannot take contrary positions. The restrictive interpretation by tax authorities was deemed inconsistent with the scheme's purpose of providing tax dispute resolution. Writ petition was allowed, directing acceptance of petitioner's declaration form for processing under DTVSV Act. Case-Laws Income Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762121