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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
Bhargav D.Karia, Pranav Trivedi
Kasturben @ Kanchanben Girdharbhai Gajera – Appellant
Versus
Designated Authorioty, Principal Commissioner Of Income Tax -1 – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Manish J. Shah for the petitioner, learned Senior Standing Counsel Ms. Maithili Mehta for respondent No.1 and learned Senior Standing Counsel Mr. Varun Patel for respondent No.2.
2. Rule returnable forthwith. Learned Senior Standing Counsels for the respondents waive service of notice of rule on behalf of the respective respondents.
3. Having regard to the controversy involved which is in narrow compass, with the consent of the learned advocates for the parties, the matter is taken up for hearing.
4. This petition is preferred to challenge the order rejecting the application filed by the petitioner under section 91 of the Finance (No.2)Act,2024 denying the benefit under the Direct Tax Vivad Se Vishwas Scheme,2024 [‘DTVSV Scheme’ for short].
5. The petitioner has also preferred Special Civil Application No. 6458/2022 challenging the notice issued under section 148 of the INCOME TAX ACT , 1961 [for short ‘the Act’] dated 31.03.2021 for the Assessment Year 2015-16. This Court, by order dated 30.03.2022, has stayed further proceedings pursuant to the notice under section 148 of the Act for reopening of the assessment.
6. However,
Eligibility for settlement under tax dispute schemes is upheld even when a draft assessment order exists, provided a writ petition is pending, which confirms a disputed tax situation.
The eligibility for the DTVSV Scheme is determined by the status of the appeal on the specified date, affirming that appeals deemed non-maintainable subsequently do not invalidate such eligibility.
The rejection of a declaration under the Direct Tax Vivad Se Vishwas Scheme cannot be upheld solely on the grounds of appeal irregularity or incompetency, provided it was pending on the specified dat....
The court established that an appeal restored after the specified date can still be considered pending for the purposes of eligibility under the VSV Act.
The circular excluding appeals against orders under section 143(1)(a)(i) or (ii) from the DTVSV scheme was unsustainable and set it aside.
The court ruled that a review petition qualifies as a pending appeal under the Direct Tax Vivad Se Vishwas Act, allowing the petitioner to seek benefits under the Act.
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