2024 (2) TMI 1550

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.... learned senior counsel assisted by Mr. D.K. Bankoti, learned counsel. For the Respondent : Mr. Hari Mohan Bhatia, learned counsel. JUDGMENT : PER MS. RITU BAHRI, C.J. The appellant has come up in this appeal against the judgment of the learned Single Judge dated 17.05.2022, whereby his application to consider his case under the Direct Taxes Vivad se Viswas Act, 2020 has been rejected.....

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....ires,- '(a) "appellant" means- (i) a person in whose case an appeal or a writ petition or special leave petition has been filed either by him or by the income-tax authority or by both, before an appellate forum and such appeal or petition is pending as on the specified date; (ii) a person in whose case an order has been passed by the Assessing Officer, or an order has be....

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....ve filed an appeal without the certified copy of the assessment order. Hence, for all intents and purposes the cause of action to file an appeal arose on 10.07.2020. Hence, after 10.07.2020, the appellant could have made an application under Act No.03 of 2020, and his case could not have been rejected on the ground that he had made an application on 02.05.2020 under the said Act. Even, if he had m....