Vivad Se Vishwas Benefit Cannot Be Denied When Penalty Appeal Is Pending: Bombay HC

Smt Sharen Nitin Naik Vs PCIT (Bombay High Court)

In Smt Sharen Nitin Naik Vs PCIT, the Bombay High Court examined the rejection of the petitioner’s application under the Direct Tax Vivad Se Vishwas Scheme, 2020 (the Scheme). The petitioner challenged the order dated 17.03.2021 rejecting her Forms 1 and 2 on the ground that she had not filed an appeal against the assessment order and, therefore, had no pending appeal.

The petitioner contended that the order was passed without granting a hearing, contained no reasons, and was contrary to the object

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