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 but have not yet done so. This, the petitioner claims, is discriminatory compared to the 2020 scheme, which included cases where the time for filing an appeal had not expired.
The Delhi High Court acknowledged the petitioner’s concerns and found merit in examining the issue. The court highlighted that a similar situation in the 2020 scheme was resolved through a clarifying circular issued by the Central Board of Direct Taxes (CBDT). To address the anomaly, the court directed the CBDT to review the petition as a representation and consider issuing a similar circular for the 2024 scheme. With the scheme’s cut-off date of December 31, 2024, the court requested that the matter be resolved within two weeks.
Comments are closed.