Question And Answer
Subject: Can High Court give directive for something not brought up in court ?
Querist: Aish
Answered by:
Tags: ,
Date: January 24, 2023
Query asked by Aish
Appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order of ITAT. Here the HC has given direction to allow assessee to file under Vivad Se Vishwas scheme but the ITAT went only for condonation of delay for limitation period which was allowed by HC. Is it beyond HC’s jurisdiction to give directive to assessee to go for VSV scheme ?
The main question is does the HC have power under 260A to direct on issue not brought up in court ?
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Yes, if other conditions are satisfied, an assessee would be allowed to settle an appeal under VSVA. The settlement is appeal-wise and not issue-wise. Assuming the appeal of the revenue before the ITAT was condoned. The assessee could still settle the revenue under VSVA and would be subjected to the same liability.

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