Benefit under Direct Tax Vivad Se Vishwas available for pending review proceeding

NRA Iron And Steel Pvt Ltd Vs Income Tax Department & Ors. (Delhi High Court) Delhi High Court held that review petition partake the character of pending proceedings and hence the gets covered under Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act]. Thus, writ petition allowed. Facts- The present Writ Petition has been filed by the writ petitioner-assessee, challenging the order dated 28.01.2021, passed by respondent No. 1, dismissing the revised application filed by the petitioner on the internet portal of respondent No. 1 seeking to avail the benefit of Direct Tax Vivad Se Vishwas Act, 2...