Direct Tax Vivad se Vishwas Act, 2020

Section - 2 - Definitions

Definitions

2. (1) In this Act, unless the context otherwise requires,-

'(a)-"appellant" means-
(i)-a person in whose case an appeal or a writ petition or special leave petition has been filed either by him or by the income-tax authority or by both, before an appellate forum and such appeal or petition is pending as on the specified date;
(ii)-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;
(iii)-Google Play store