Direct Tax Vivad Se Vishwas Act , 2020
S. 2(1)(a)(i): Appellant – Pendency of appeal – Condonation of delay – Appeal could be pending even if delay was not condoned, irregular or incompetent – Non availability of order cannot be the reason for not availing the benefit of any provision or scheme to the Citizens – Designated Authority was directed to accept the declaration filed by the petitioner . [ Art , 226 ]
Bhaskar Manubhai Mehta v. Designated Authority ( 2021 ) 323 CTR 224/ 207 DTR 89 / (2022) 441 ITR 186 / 284 Taxman 678 ( Guj) (HC)