https://www.taxtmi.com/caselaws?id=765905 The Direct Tax Vivad Se Vishwas Scheme, 2024 was clarified to cover an assessee whose appeal period had not expired on the specified date, provided the appeal was filed within the prescribed time thereafter without any condonation request. The removal-of-difficulty order addressed the anomaly created by excluding persons who had not yet filed an appeal though limitation remained open, and it deemed such later-filed appeals to be pending on the specified date. On that basis, the assessee was treated as an appellant for the scheme and the benefit became available. en-us Tue, 21 Jan 2025 00:00:00 +0530 Mon, 03 Mar 2025 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765905 The Direct Tax Vivad Se Vishwas Scheme, 2024 was clarified to cover an assessee whose appeal period had not expired on the specified date, provided the appeal was filed within the prescribed time thereafter without any condonation request. The removal-of-difficulty order addressed the anomaly created by excluding persons who had not yet filed an appeal though limitation remained open, and it deemed such later-filed appeals to be pending on the specified date. On that basis, the assessee was treated as an appellant for the scheme and the benefit became available. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765905