Bombay High Court Allows Writ Petition Challenging Rejection of Form-1 Under Direct Tax Vivad Se Vishwas Act, 2020 — CBDT Circular Cannot Override Statutory Provisions. The Court held that the statutory definition of 'pending appeal' under Section 2(1)(j) does not require the appeal to be pending as on 31.01.2020, and the CBDT circular cannot add such a condition.
1 Dec 2021The petitioner, M/s. Om Shivam Buildcon Private Limited, filed a writ petition challenging the rejection of its declaration in Form-1 under the Direct...
