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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, PRANAV TRIVEDI
Neelaben Ghanshyambhai Parmar – Appellant
Versus
Principal Commissioner Of Income Tax – Respondent
| Table of Content |
|---|
| 1. petition seeks to quash a rejection order. (Para 6 , 7) |
| 2. details regarding dtvsv scheme 2024 application. (Para 8 , 11 , 12) |
| 3. petitioner's arguments on eligibility criteria. (Para 13 , 14 , 15 , 17) |
| 4. court's analysis on appeal validity. (Para 19 , 20 , 21 , 23) |
| 5. court quashes rejection of petitioner's declaration. (Para 22 , 24 , 25) |
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Sudhir M. Mehta for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent.
2. Having regard to the controversy involved, with the consent of the learned advocates for the respective parties, the matter is taken up for hearing.
3. The issue involved in both the petitions is identical and therefore, they have been heard together and would be disposed of by this common judgment.
4. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of rule on behalf of the respondent in the respective petitions.
5. For the sake of convenience, facts are recorded from Special Civil Application No.10560 of 2025.
6. By this petition under Article 227 of the Constitution of India, the petitioner has prayed to quash
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....
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 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 established that an appeal restored after the specified date can still be considered pending for the purposes of eligibility under the VSV Act.
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 court ruled that minor delays in tax payments under the Direct Tax Vivad se Vishwas Act should not preclude benefits intended by the legislation, emphasizing a liberal interpretation of beneficia....
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