Denial of benefit under Vivad Se Vishwas Act on erroneous allegation unjustified

 Neelam Ajit Phatarpekar Vs ACIT (Bombay High Court) Bombay High Court held that denial of benefit under Vivad Se Vishwas Act, 2020 on erroneous allegation of non-filing of Form 4 unjustified as the same is already filed much before the extended date. Facts- Vide the present writ, the Petitioner challenges communications dated 22.01.2022 and 01.04.2022 rejecting the Petitioner’s declaration under the Vivad Se Vishwas Act, 2020 (VSV Act) and thereby denying the Petitioner benefits under the VSV Act. Conclusion- This is a matter where the Petitioner, in the first instance, determined the...