Case Law Details
Case Name : Naveen Kumar Aggarwal Vs Central Board of Direct Taxes & Anr (Delhi High Court)
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All High Courts Delhi High Court
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Naveen Kumar Aggarwal Vs Central Board of Direct Taxes & Anr (Delhi High Court)
In the case of Naveen Kumar Aggarwal vs. Central Board of Direct Taxes & Anr, the petitioner challenged the constitutional validity of Chapter IV of The Finance (No. 2) Act, 2024, specifically the Direct Tax Vivad Se Vishwas Scheme, 2024. The petitioner contested Section 89(1)(a) of the Act, arguing that it unfairly limits the term “appellant” to individuals who have already filed an appeal, writ petition, or special leave petition, excluding those who are eligible to file
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Author Bio
After the High Court Judgement whether any circular issued by the CBDT to accomodate such cases ? Whether Form 1 accomodates these cases now? Can you please throgh some ligh on the same. Thank You