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2021 (5) TMI 289 - HC - Income TaxDTVSV Act - declaration of the petitioner under the Direct Tax Vivad Se Vishwas rejected - HELD THAT:- Having regard to the provisions and the scheme of the DTVSV Act, it appears that the submissions on behalf of the petitioner carry lot of weight and it is difficult to consider the authority under the DTVSV Act would be able to go into the merits/grounds or legality of the appeal filed by the declarant. The Petition is allowed. The rejection of declaration of the Petitioner is set aside. The declaration of petitioner be processed in accordance with the DTVSV Act and the rules thereunder.
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