2022 (2) TMI 707

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....t A. Kankariya i/b SPCM Legal for Petitioner Mr. Sham V. Walve for Respondents ORDER P.C. : WRIT PETITION NO.3335 OF 2021 1 Petitioner is impugning an order passed by respondent no.2 on 26^th February 2021 rejecting petitioner's declaration under the Direct Tax Vivad se Vishwas Act 2020 (DTVSV Act). 2 Petitioner had filed revised income tax return for A.Y.-2006-2007 on 26th A....

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....ether there was an application under Section 264 pending on the specified date as required under the DTVSV Act. 4 Petitioner would qualify as an appellant under Section 2(1)(a)(v) of the DTVSV Act. It says, in this Act unless the context otherwise requires, appellant means a person who has filed an application for revision under Section 264 of the Income Tax Act and such application is pending ....

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....d hence rejected." 6 We have to observe that Income Tax Officer has no authority or power under the DTVSV Act to dispose of the revision application filed by petitioner under Section 264 of the Act. Petitioner had filed the revision application under Section 264 with a request for condonation of delay and that revision application has not been rejected and was still pending on the date petition....

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....SV Act was filed. Therefore, in our view, the rejection of petitioner's declaration under DTVSV Act for A.Y.-2006-2007 as contained in the Form-1 filed on 25th December 2020, is incorrect. Respondents are directed to process the application as contained in Form-1 filed on 25th December 2020 and pass such orders as required in accordance with law. Mr. Bora states petitioner had already made paym....