Assessee Can Avail DTVSV Act Benefits Even if Appeal Limitation Period Not Expired

PT Bukaka Teknik Utama Vs CIT (IT) (Delhi High Court)

Conclusion: Assessee can’t be obstructed from availing of the benefits of the Direct Tax Vivad se Vishwas Act, 2020 (DTVSV Act) even where the time limit for an appeal had not expired as DTVSV Act aspired to finally free the tax arrears locked in the litigation combat for ages and ultimately ensures timely collection of tax. Moreover, since the assessee aspired to avail the benefits of the settlement scheme and had the beneficial legislation in place to finally effectuate such aspirations. Therefore, under

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