ORDER :

Ujjal Bhuyan, J.

Heard Mr. Ch. Siddhartha Sarma, learned Counsel for the petitioner; Mr. B. Mukherjee, learned Counsel appearing on behalf of Mr. N. Rajeshwar Rao, learned Assistant Solicitor General of India, for 1st respondent; and Mr. K. Raji Reddy, learned Senior Standing Counsel, Income Tax Department, for respondent nos.1 and 2.

2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 20.04.2021 passed by respondent no.2 rejecting the application of the petitioner dated 03.03.2021 for settlement of tax dues under the Direct Tax Vivad Se Vishwas Act, 2020, and further seeks a direction to the 2nd respondent to consider the said application of the petitioner in terms of the aforesaid Act.

3. Case of the petitioner is that she is an assessee under the Income Tax Act, 1961 (briefly, ‘the Act’ hereinafter).

4. For the Assessment Year 2008-09, the Assessing Officer, i.e., respondent no.4, passed an Assessment Order which was rectified on 05.03.2019 under Section 154 of the Act. Against the Assessment Order, as rectified, petitioner preferred an appeal before respondent no.3. However, by order dated 10.10.2019, the appeal