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TMI Blog2023 (9) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... les 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. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onation of delay application was filed by petitioner on 31st October 2015 and 8th November 2016. By an order dated 28th February 2017 the application for condonation of delay came to be rejected by the ITAT. 3. Petitioner filed an appeal in this Court on 24th August 2017 impugning rejection of the application for condonation of delay by the ITAT. This Court was pleased to dismiss the appeal on 28th January 2020. Petitioner received the certified copy of the order on 6th February 2020. In the meanwhile, DTVSV Act having come into force, petitioner decided to take advantage of the said Act and filed the required declaration in Form No.1 on 29th June 2020. Various notifications were issued under the DTVSV Act extending the time limit for av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 . 6. Admittedly in this case, even if we, for a moment, agree to the sugg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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