Direct Tax Vivad Se Vishwas Scheme Benefits Apply to Potential Appellants Within Appeal Filing Period Under Section 89(1)(a)

HC determined that the Direct Tax Vivad Se Vishwas Scheme's benefits extend beyond cases with existing appeals, writs, or special leave petitions. The court interpreted Section 89(1)(a) broadly to include assessees who are aggrieved by Income-Tax Authority orders and still within the timeframe to file appeals, even if they haven't formally initiated proceedings. This interpretation expands the scheme's scope beyond current litigants to potential appellants, provided they fall within the statutory appeal filing period. The ruling effectively broadens access to the tax dispute resolution mechanism, allowing more taxpayers to utilize the settlement provisions under the Finance (No.2) Act, 2024. .....

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