Delay in payment under Direct Tax Vivad Se Vishwas Act condoned due to occurrence of extraordinary event

I A Housing Solution Private Limited Vs PCIT (Delhi High Court) Delhi High Court held that delay in payment under Direct Tax Vivad Se Vishwas Act 2020 on account of death of Managing Director of the company deserves to be condoned as the said event is extraordinary and exceptional in nature. Facts- By way of the present writ petitions, Petitioners seek a direction to the Respondents to accept the declaration/application (Form 1 and Form 2) dated 4th March, 2021 filed by the Petitioners as valid declarations and to accept balance disputed amount as stipulated by Respondents in Forms 3 dated 07t...