https://www.taxtmi.com/caselaws?id=766065 A declaration under the Direct Tax Vivad Se Visvas Scheme relating to interest charged for delayed filing of return and delayed payment of advance tax could not be rejected without proper consideration of its coverage and merits. The Delhi HC held that an unreasoned rejection was unsustainable and set it aside, directing the competent authority to re-examine the declaration afresh and decide it on merits in accordance with the Act and the Rules. en-us Mon, 10 Feb 2025 00:00:00 +0530 Mon, 17 Feb 2025 08:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766065 A declaration under the Direct Tax Vivad Se Visvas Scheme relating to interest charged for delayed filing of return and delayed payment of advance tax could not be rejected without proper consideration of its coverage and merits. The Delhi HC held that an unreasoned rejection was unsustainable and set it aside, directing the competent authority to re-examine the declaration afresh and decide it on merits in accordance with the Act and the Rules. Case-Laws Income Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766065