Quashing rejection of Form-1 under DTVSV Scheme 2024; declarant with pending appeal on 22.07.2024 qualifies as appellant

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....The HC allowed the petitions, quashing and setting aside the Designated Authority's rejection of the petitioner's Form-1 declaration under the DTVSV Scheme, 2024. The Court held that the petitioner, a declarant assessee, had a valid appeal pending before the CIT(Appeals) as on the specified date (22.07.2024) for AY 2014-15, notwithstanding non-condonation of delay, and thus fell within the statutory definition of "appellant." Relying on precedent and the Scheme's FAQs, the HC found the rejection unlawful and directed the Designated Authority to process the declaration under the Scheme in accordance with its terms. The petitions were allowed and disposed of.....