2024 (11) TMI 1121

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.... same, they were taken up for hearing analogously and are being disposed of by this common order. 2. The appellants herein have questioned the legality and validity of the impugned judgment and order passed by the High Court of Karanataka affirming the liability to pay interest on the income calculated under the MAT provisions [Section 115J] of the Income Tax Act, 1961. 3. Today when the matters were taken up for final hearing the learned counsel appearing for the Revenue pointed out that the issue is covered by the decision of this Court in the case of Joint Commissioner of Income Tax, Mumbai vs. M/s. Rolta India Ltd. [(2011) 2 SCC 408]. 4. On the other hand, the learned counsel appearing for the appellants submitted that the Gove....

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....t, 1961 ('the Act') and the DRP has not issued any direction on or before 22.7.2024; or (iii) a person in whose case the DRP has issued direction under section 144C(5) of the Act and the AO has not completed the assessment under section 144C(13) on or before 22.7.2024;or (iv) a person who has filed an application for revision under section 264 of the Act and such application is pending as on 22.7.2024.     Appeal disposed off   8. Suppose a taxpayer is eligible to apply for DTVSV Scheme, 2024 as his appeal is pending as on 22.7.2024. But subsequently, before the taxpayer could file declaration under the DTVSV Scheme, 2024, his appeal has been disposed off. Can such a taxpayer still file declara....