Case Law Details
Case Name : Rakesh Garg Son of Shri Kailash Chand Garg Vs PCIT (Rajasthan High Court)
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All High Courts Rajasthan High Court
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Rakesh Garg Son Vs PCIT (Rajasthan High Court)
Legislature framed the direct tax Vivad se Vishwas Scheme, 2020. It was brought into effect from 17.03.2020. This act contains provisions for settlement of pending direct tax disputes.
The petitioner was desirous of taking benefit of the said settlement scheme contained in the Act of 2020 and therefore applied before the designated authority on 09.09.2020. This application was rejected by an order dated 19.12.2020. After the delay condonation
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Author Bio
Excellent judgement. It is the duty of the Government to extend the best hand and rightly said it was for the furtherance of the objective. Very positive judgement.