The Direct Tax Vivad Se Vishwas Act, 2020.
S. 2(1)(a): Appellant – Pendency of appeal – Appeal was filed along with condonation of delay – Wrongly equated with admission of appeal with pendency – Appeal would be pending as soon as it is filed and up until such time it is adjudicated upon and a decision is taken qua the same.- Order of rejection was held to be bad in law [ S. 3, 4(1) , Art , 226 ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Capital gains- Investment in a residential house -More than two houses – Possible view – Revision order was held to be not valid [ S.54F]

S. 245R : Advance rulings – Application – Pendency of proceedings – Issue of notice u/s 143 (2)- Application is not barred for entertaining the application . [ S. 143(2), 245R(2) ]

S. 244A : Refund – Interest on refunds – Tax deduction at source – Directed to complete the process of refund along with applicable interest within a period of two weeks from the receipt of the order . [ S. 143(1), Art , 226 ]

S.241A: Refund- Withholding of refund in certain cases -Notice issued u/s 143 (2)- Refund cannot be withheld – Directed to refund the amount within ten days of receipt of copy of judgement ..[ S. 143(1) ,143 (2), Art , 226 ]

S. 148 : Reassessment –Notice- Failure to file return by the partnership firm – Notice cannot be issued to individual partners to file the return- Notice was quashed .[S.44AD, 139, 147 , Art , 226 ]

S. 147 : Reassessment – Survey – Various documents – Business connection in India- Notice issued to file the return was held to be valid . [ S. 5(2). 6(3), 9(1)(i), 92CA(3), 148,151, Art , 226 ]

S.147: Reassessment – After the expiry of four years – Income escaped assessment – Not barred by limitation – Reassessment notice was held to be valid [ S.40A(3), 147,151 Art, 226 ]

S. 144B : Faceless Assessment –Natural justice – Failure to issue show cause notice and draft assessment order as per faceless assessment scheme 2019 – Assessment order and consequential notices are set side . [ S. 156, 274 , Art , 226 ] S. 144B : Faceless Assessment –Natural justice – Failure to issue show cause notice and draft assessment order as per faceless assessment scheme 2019 – Assessment order and consequential notices are set side . [ S. 156, 274 , Art , 226 ]

S. 80AC : Return to be furnished – Intimation- Co-Operative Societies -Chapter V1A deduction was disallowed – Return was not filed within stipulated under section 139 of the Act – Recovery proceedings – Writ petition was dismissed on the ground that no claim under any of provisions of Part C of Chapter VIA would be admissible in case of a belated return.[ S. 80AC(ii), 139(1) 143(1)(a) , Art , 226 ]