Declaration under DTVSV Scheme cannot be rejected merely because NRI has filed appeal manually

Tejal Mayur Rao Vs PCIT (Gujarat High Court) Gujarat High Court held that rejection of declaration in Form No. 1 under DTVSV Scheme, 2024 since manual appeal is filed by NRI petitioner is not justifiable. Accordingly, communication rejecting declaration in From N0. 1 quashed and set aside. Facts- The petitioner preferred an application under the provisions of the DTVSV Scheme, 2024, as the petitioner had challenged the assessment order for the Assessment Year 2012-13 by preferring an appeal in Form No.35 manually, as the petitioner is a Non-Resident Indian and was not having Aadhar number lin...