https://www.taxtmi.com/caselaws?id=785730 Section 5A of the Income-tax Act, 1961 treats income of spouses governed by the Portuguese Civil Code in Goa as community income, requiring the dispute to be considered on that footing. A pending appeal against the penalty order was treated as a pending dispute under the Direct Tax Vivad Se Vishwas Scheme, and "dispute" was construed broadly in line with the Scheme's beneficial object. The absence of a separate appeal against the assessment order did not defeat eligibility where the spouse's appeal on the same community income had already been entertained and Scheme relief had been extended to the spouse. The rejection was unsustainable, and the assessee was entitled to consideration under the Scheme. en-us Wed, 28 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785730 Section 5A of the Income-tax Act, 1961 treats income of spouses governed by the Portuguese Civil Code in Goa as community income, requiring the dispute to be considered on that footing. A pending appeal against the penalty order was treated as a pending dispute under the Direct Tax Vivad Se Vishwas Scheme, and "dispute" was construed broadly in line with the Scheme's beneficial object. The absence of a separate appeal against the assessment order did not defeat eligibility where the spouse's appeal on the same community income had already been entertained and Scheme relief had been extended to the spouse. The rejection was unsustainable, and the assessee was entitled to consideration under the Scheme. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785730