DTVSV Scheme benefit available as appeal against assessment order revived: Madras HC

Ramasamy HUF Vs PCIT (Madras High Court) Madras High Court held that benefit under Direct Vivad se Vishwas Scheme, 2024 [DTVSV Scheme] eligible since appeal filed against assessment order dated 26.12.2016 was revived/restored/alive. Facts- The petitioner has filed this Writ Petition seeking for issuance of a Writ of Mandamus directing the first respondent to accept the petitioner’s application under Form -1 dated 26.12.2024, for the AY 2014-15 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and accordingly, to issue Form -2. Conclusion- Thus, by virtue of the order passed by ITAT, t...