High Court Invalidates CBDT Circular; Section 254(2) Application Rejection for 'In Limine' Appeal Found Unjustified Under Vivad Se Viswas Act.

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....DTVSV - Miscellaneous Application u/s 254 (2) rejected as not covered under the Direct Tax Vivad Se Viswas Act, 2020 as it was not filed in pursuance of an appeal ‘dismissed in limine’ - The qualifying words ‘in limine’ that apparently restrict the eligible assessees for availing settlement under the DTVSV, are contrary to its object and reasons - FAQ No. 61 of the Circular 21 of 2020 issued by the CBDT is struck down. - HC....