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Assessee Can't Be Obstructed From Availing DTVSV Act Benefits Even When Limitation Period For Appeal Hasn't Expired: Delhi High Court

The Delhi High Court has held that the assessee can t be obstructed from availing of the benefits of the Direct Tax Vivad se Vishwas Act, 2020 (DTVSV Act) even where the time limit for an appeal has. ....

Justice Yashwant Varma , Justice Purushaindra Kumar Kaurav , Delhi High Court , Direct Tax Vivad , Vishwas Act , Income Tax Act , Certain Provisions , For Appellant ,