https://www.taxtmi.com/caselaws?id=788593 Eligibility to avail the Direct Tax Vivad Se Vishwas Scheme, 2024 depended on a proceeding being pending on the specified date of 22.07.2024, or on a timely filing within the prescribed period without condonation of delay. The Tribunal appeal had already been decided on 14.11.2023, the further appeal under section 260A was time-barred before the specified date, and the later miscellaneous application under section 254(2) was filed out of time without condonation. On those facts, the assessee could not invoke the Scheme, and the challenge to the refusal of benefit failed. en-us Thu, 05 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788593 Eligibility to avail the Direct Tax Vivad Se Vishwas Scheme, 2024 depended on a proceeding being pending on the specified date of 22.07.2024, or on a timely filing within the prescribed period without condonation of delay. The Tribunal appeal had already been decided on 14.11.2023, the further appeal under section 260A was time-barred before the specified date, and the later miscellaneous application under section 254(2) was filed out of time without condonation. On those facts, the assessee could not invoke the Scheme, and the challenge to the refusal of benefit failed. Case-Laws Income Tax Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788593