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2023 (9) TMI 117 - BOMBAY HIGH COURTApplication under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act) rejected - Petitioner’s application came to be rejected on the ground that there was no appeal pending before any authority as on the date the declaration was filed - HELD THAT:- Under the DTVSV Act, Section 4(1) provides that “the declaration referred to in Section 3 shall be filed by the declarant before the designated authority in such form and verified in such manner as may be prescribed”. A declarant is defined under Section 2(c) to be a person who files declaration under Section 4. Appellant is defined under Section 2(a)(ii) (since Ms. Sathe relied on this provision) to be a person in whose case an order has been passed by the Assessing Officer, or an order has been passed by the Commissioner (Appeals) or the Income Tax Appellate Tribunal in an appeal, or by the High Court in a writ petition, on or before the specified date, and the time for filing any appeal or special leave petition against such order by that person has not expired as on that date. Ms. Sathe submitted that the word “Writ Petition” used should be read to include even “an appeal”. Admittedly in this case, even if we, for a moment, agree to the suggestion made by Ms. Sathe, there is no appeal pending in this Court. Moreover, to a specific query posed by the Court, Ms. Sathe was candid to admit that even SLP has not been preferred in the Apex Court against the order dated 28th January 2020 passed by the High Court.
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