https://www.taxtmi.com/caselaws?id=461949 The assessee's application under the Direct Taxes Vivad se Viswas Act, 2020 could not be rejected merely because no appeal was pending on the date of the initial filing, since the certified copy of the assessment order had not yet been supplied. Once the certified copy was furnished later, the right and time to file an appeal arose from that date, placing the matter within the statutory category where the time for appeal had not expired. On those facts, the rejection was unsustainable and the application had to be considered under Section 2(1)(a)(ii) of the scheme. en-us Mon, 19 Feb 2024 00:00:00 +0530 Fri, 09 May 2025 19:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461949 The assessee's application under the Direct Taxes Vivad se Viswas Act, 2020 could not be rejected merely because no appeal was pending on the date of the initial filing, since the certified copy of the assessment order had not yet been supplied. Once the certified copy was furnished later, the right and time to file an appeal arose from that date, placing the matter within the statutory category where the time for appeal had not expired. On those facts, the rejection was unsustainable and the application had to be considered under Section 2(1)(a)(ii) of the scheme. Case-Laws Income Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461949