Allowing the petition the Court held that the answer to question No. 71 in the Circular No. 21 of 2020 ( 2020) 429 ITR 1 (St) tends to overreach the purpose and intendment underlying the provisions of the Act and the Rules and purports to exclude an otherwise eligible assessee on a ground and reason neither contained in nor reflected from the scheme. The answer to question No.71 in Circular No. 21 of 2020 purporting to exclude appeals against the orders under section 143(1)(a)(i) or (ii) is unsustainable and unacceptable. Held to be not valid .( AY. 2010-11)
Chandrakant Narayan Patkar Charitable Trust v. UOI (2021)436 ITR 601/ 203 DTR 401/ 321 CTR 404 (Bom) (HC)
Direct Tax Vivad Se Vishwas Act, 2020 .
S. 4: Filing of declaration and particulars to be furnished – Pendency of appeal – No classification of appeals under the Act – Interpretation of CBDT Circular excluding appeals from orders under Section 143 (1)) of the Act – Portion of circular in conflict with provisions of statute Held to be not valid [ S.143(1) Art , 226 ]