Delay Condoned for Tax Deposit Under Vivad Se Vishwas Due to External Factors

Digvendra Pratap Singh Vs Union of India (Allahabad High Court) Allahabad High Court held that delay of three days in depositing the arrears of tax under Direct Tax Vivad Se Vishwas Act, 2020 due to unforeseen and extraneous circumstances that were beyond the control of the petitioner is condonable. Facts- By means of the present writ petition, the petitioner has challenged the order passed by respondent No.3 by which the application of the petitioner for condoning the delay of three days in depositing the balance amount payable by him under the Direct Tax Vivad Se Vishwas Act, 2020, has been ...