Bombay High Court Quashes Rejection of Assessee's Declaration in Direct Tax Vivad Se Vishwas Act Case Because Disputed Interest Under Sections 234A/B/C Is Eligible. Rejection of declaration under the Direct Tax Vivad Se Vishwas Act, 2020, on the ground that only interest was disputed was held bad in law; appeal filed after limitation with condonation of delay allowed is deemed pending under Section 2(1)(a) read with CBDT Circular No.21 of 2020.
22 Sep 2021The petitioner, an individual assessee, filed her return for Assessment Year 2012-2013 declaring income of Rs.94,91,780. The assessment was reopened u...
