https://www.taxtmi.com/caselaws?id=463094 An assessee's entitlement to file a declaration under the Direct Tax Vivad Se Viswas Scheme was recognised, and any such declaration was to be processed in accordance with law. The Court also accepted the explanation for delay in filing the appeal and condoned the delay. Relying on its earlier decision on an identical issue, it treated the assessee as eligible to avail the scheme, leaving the department to consider the application under the scheme's lawful procedure. en-us Wed, 05 Mar 2025 00:00:00 +0530 Tue, 05 Aug 2025 20:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463094 An assessee's entitlement to file a declaration under the Direct Tax Vivad Se Viswas Scheme was recognised, and any such declaration was to be processed in accordance with law. The Court also accepted the explanation for delay in filing the appeal and condoned the delay. Relying on its earlier decision on an identical issue, it treated the assessee as eligible to avail the scheme, leaving the department to consider the application under the scheme's lawful procedure. Case-Laws Income Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463094