Unfinalized reassessment proceedings was not a ground to deny DTVSV Scheme Benefits

Kavumkal Road Builders Vs ITO (Kerala High Court)

Conclusion: Mere initiation of reassessment proceedings, which remain unfinalized, could not be a ground to deny an assessee the benefits available under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024.

Held: Assessee – Builders had challenged the denial of relief under both the Vivad Se Vishwas Scheme, 2020, and the subsequent DTVSV Scheme, 2024, in relation to Assessment Year 2015-16. While their appeal against the original assessment order was pending, the government introduced

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