An appeal would be “pending” in the context of Section 2 (1) (a) of the VSV Act when it is first filed, till its disposal


Last updated: 19 April 2021

Court :
High Court Delhi

Brief :
The petitioner is aggrieved by the fact that his application filed under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020 (in short „2020 Act‟) has been rejected.

Citation :
W.P.(C) 2291/2021 and CM APPL. 6677/2021

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