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TMI Blog2024 (11) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Mr. K.v.balakrishnan, Adv. Ms. Mrinal Kanwar, AOR Mr. Vaibhav, Adv. For the Respondent : Mr. S Dwarakanath, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Shashank Bajpai, Adv. Mr. Udai Khanna, Adv. Mr. H R Rao, Adv. Mr. Navanjay Mahapatra, Adv. ORDER 1. Since the issues involved in both the captioned appeals are same, they were taken up for hearing analogously and are being disposed of by this co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ober 2024, providing some guidelines on the provisions of the Direct Tax Vivad Se Vishwas Scheme 2024. The appellants would like to avail the benefit as provided under the Scheme 2024. It has been pointed out that for the purpose of availing the benefit under the Scheme, the petition has to be pending before the High Court. The Scheme provides that for the purpose of seeking benefit under the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22.7.2024; or (ii) a person who has filed his objections before the Dispute Resolution Panel (DRP) under section 144C of the Income-tax Act, 1961 ('the Act') and the DRP has not issued any direction on or before 22.7.2024; or (iii) a person in whose case the DRP has issued direction under section 144C(5) of the Act and the AO has not completed the assessment under section 144C(13) on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.7.2024 but is not pending as on the date of making declaration under the Scheme, such cases shall not be eligible for the Scheme. However, in cases where a taxpayer files declaration under section 90 of the Scheme and intimates the same to the appellate authority, the concerned appellate authority may consider not disposing the appeal of the taxpayer. In addition to the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n part. The dispute has to be settled in full as per the Scheme. Thus, where there are nonqualifying tax arrears, such disputes are not eligible to be covered under the Scheme." 6. Clause 10 referred to aforesaid, makes it clear that as per Section 91(3) of the scheme the tax payer is required to withdraw appeals and furnish proof thereof along with intimation of payment under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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