https://www.taxtmi.com/caselaws?id=767377 A taxpayer cannot be denied access to the Direct Tax Vivad Se Vishwas Scheme, 2024 merely because the maintainability of a pending appeal is questioned. Where a revision under section 264 has been dismissed and an appeal remains on file before the appellate forum on the specified date, that pending challenge is sufficient to attract the scheme. The proper forum to decide whether the appeal is maintainable is the appellate proceedings themselves, not the scheme-processing authority. Rejection of Form-1 on a jurisdictional objection was therefore unsustainable, and the assessee was entitled to the scheme benefit. en-us Tue, 18 Feb 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767377 A taxpayer cannot be denied access to the Direct Tax Vivad Se Vishwas Scheme, 2024 merely because the maintainability of a pending appeal is questioned. Where a revision under section 264 has been dismissed and an appeal remains on file before the appellate forum on the specified date, that pending challenge is sufficient to attract the scheme. The proper forum to decide whether the appeal is maintainable is the appellate proceedings themselves, not the scheme-processing authority. Rejection of Form-1 on a jurisdictional objection was therefore unsustainable, and the assessee was entitled to the scheme benefit. Case-Laws Income Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767377