2026 (3) TMI 1348

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....MENT (PER: HON'BLE MR. JUSTICE K.V. ARAVIND) Heard Smt. Jinita Chatterjee, learned counsel for the appellant and Sri Y.V. Raviraj, learned Senior Standing Counsel, who accepts notice for the respondents. 2. The petitioner in W.P. No.2721/2025 has preferred this appeal impugning the order dated 15.12.2025. 3. The facts, in brief, are that the appellant, who is engaged in the business of electric contract works, filed the return of income for the Assessment Year 2019-20, which resulted in a scrutiny assessment order dated 20.09.2021. The assessee carried the said order in appeal before the Commissioner of Income Tax (Appeals) [for short, 'CIT(A)']. The CIT(A), by order dated 31.07.2023, sustained the additions. 3.1 The asse....

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....l of difficulties under the Scheme. It is submitted that, as per the said order, even an application filed with delay would be eligible under the Scheme. 5. Sri Y.V. Raviraj, learned Senior Standing Counsel appearing for the respondents, submits that the order of the learned Single Judge is strictly in conformity with the conditions prescribed under the Scheme and that the application filed by the appellant is not eligible. 6. We have considered the submissions advanced by learned counsel for both parties. 7. The 2024 Scheme was notified on 16.08.2024 and came into effect from 01.10.2024. The Scheme provides the eligibility criteria for filing an application and specifies the relevant date. The specified date is 22.07.2024, which c....

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....eme, remove the difficulty; NOW THEREFORE, in exercise of the powers conferred by sub-section (1) of section 98 of the Finance (No. 2) Act, 2024, the Central Government hereby makes the following Order to remove the difficulty, namely:- (i) in the case of such a person, aforesaid appeal shall be considered as pending as on the 22nd day of July, 2024 for the purposes of the said Scheme; (ii) such a person shall be considered as an appellant for the purposes of the said Scheme; (iii) in such a case, disputed tax shall be calculated on the basis of such appeal; and (iv) the provisions of the said Scheme and the rules framed there under shall apply accordingly in such a case. 7.2 As per the said o....