https://www.taxtmi.com/caselaws?id=780444 HC held the Designated Authority erred in rejecting the declarant's Form-1 under the DTVSV Scheme, 2024 on the ground that no valid appeal was pending. The Court found the appeal was pending as of the specified date (22.07.2024) and therefore the declarant met the statutory eligibility. The communication rejecting the declaration dated 28.03.2025 was quashed and set aside, and the Designated Authority was directed to process the Form-1 in accordance with the Scheme. The petitions were allowed and disposed of. en-us Tue, 07 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780444 HC held the Designated Authority erred in rejecting the declarant's Form-1 under the DTVSV Scheme, 2024 on the ground that no valid appeal was pending. The Court found the appeal was pending as of the specified date (22.07.2024) and therefore the declarant met the statutory eligibility. The communication rejecting the declaration dated 28.03.2025 was quashed and set aside, and the Designated Authority was directed to process the Form-1 in accordance with the Scheme. The petitions were allowed and disposed of. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780444