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2022 (2) TMI 707 - HC - Income TaxVivad Se Vishwas Scheme - Application filed under Vivad Se Vishwas Scheme has been rejected on the basis that the revision petition filed - HELD THAT:- Income Tax Officer has no authority or power under the DTVSV Act to dispose of the revision application filed by petitioner u/s 264 of the Act. Petitioner had filed the revision application u/s 264 with a request for condonation of delay and that revision application has not been rejected and was still pending on the date petitioner filed the declaration under the DTVSV Act. DTVSV Act only requires that the application under Section 264 must be pending on the specified date. Mr. Walve submitted that time limit for disposal of the revision petition expired long before the specified date and that before filing the application under Section 264, petitioner had also withdrawn the appeal that he had filed before the CIT(Appeal) and, therefore, application under Section 264 itself was not maintainable. In our view, that was for the Commissioner before whom the application under Section 264 was pending to decide and pass the order, which has not been done. Whatever may be the merit of the application under Section 264, the fact is that application was still pending on the date the declaration under DTVSV Act was filed. Therefore, in our view, the rejection of petitioner’s declaration under DTVSV Act for A.Y.-2006-2007 as contained in the Form-1 filed on 25th December 2020, is incorrect. Respondents are directed to process the application as contained in Form-1 filed on 25th December 2020 and pass such orders as required in accordance with law. Mr. Bora states petitioner had already made payments as per Form-1. If that is so, he may tender the same to the concerned authority, who shall examine the documents and give credit for the amount already paid.
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