Whether review petition pending before Supreme Court against a judgement of Supreme Court itself can be considered as pending appeal in terms of Section 2(1)(a) of the Vivad Se Vishwas Act, 2020?

Forum- Delhi High Court
Date-19-03-2021

Citation-NRA Iron & Steel Pvt ltd Vs Income-tax department & Ors

The Delhi High court recently considered the issue as to eligibility of the company when it had filed a review petition before the apex court against the decision of the apex court and wanted to be an applicant under the Vivad Se Vishwas act, 2020 by arguing that the review petition which was filed on 18.11.2019 and pending on 31.1.2020 though was dismissed on 04.02.2020 will be treated as an appeal pending as per Section 2(1)(a) of the said Act.
The Delhi high court in this high profile case where Senior Advocate Kapil Sibal and Arvind Datar were appearing allowed the disputed tax to be deposited by filing Form no 1 & 2 while keeping all options open and posted the matter after four weeks.

This judgement will be keenly followed and will be a landmark decision

Ramesh Patodia
25-03-2021