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RAJIV SHAKDHER, TARA VITASTA GANJU
Ardent Info Systems Pvt. Ltd. – Appellant
Versus
Principal Commissioner of Income Tax-1 – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral):
CM APPL. 17597/2021
1. Allowed, subject to just exceptions.
W.P.(C) 5649/2021
2. This writ petition is directed against three rejection orders passed by respondent no.1, which is the designated authority under the Direct Tax Vivad Se Vishwas Act, 2020 [in short, "2020 Act"].
3. The three rejection orders which have been assailed are dated 31.01.2021, 25.03.2021 and 09.04.2021. The orders are almost identical in their width and scope.
4. However, as is evident on a bare perusal of the said orders, these orders came to be passed on account of declarations made by the petitioner on various dates.
4.1 Thus, insofar as the rejection order dated 31.01.2021 is concerned, a declaration in the prescribed form i.e., Form-1 and Form-2 under the 2020 Act, was made on 21.11.2020.
4.2 Likewise, as regards the rejection order dated 25.03.2021 is concerned, the declaration was filed, as indicated above, on 31.01.2021.
4.3 Similarly, the third declaration was filed by the petitioner, once again, in the prescribed form on 25.03.2021, which was rejected on 09.04.2021.
5. The ground on which the petitioner's declar
The main legal point established in the judgment is that the provisions of the 2020 Act should be construed liberally, and the petitioner should not suffer due to procedural complexities or inadverte....
The dismissal of an appeal can be considered 'in limine' if based on a mistaken understanding of earlier rulings, allowing for corrective measures under the 2020 Act, facilitating the revival of the ....
The appeal is considered pending as soon as it is filed and does not require admission before the specified date under the Direct Tax Vivad Se Vishwas Act, 2020.
Point of Law : Income Tax Act – Scheme "provide for resolution of disputed tax – Cut of date – Delay in making application - Scheme was intended to give a quietus to huge pending direct tax litigatio....
Point of Law - if an appeal is filed with an application for condonation of delay and the appeal is admitted by the appellate authority before the date of filing of the declaration, the benefit is to....
The central legal point established in the judgment is the interpretation of the eligibility criteria under the Direct Tax Vivad Se Viswas Act, 2020, and the adverse impact of additional qualificatio....
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