Application under under ‘Vivad se Vishwas’ valid if appeal was pending based on test of preponderance of probability

INCOME TAX : Assessee preferred Forms 1 and 2 under Direct Tax Vivad Se Vishwas Act, 2020 which were not accepted by revenue on ground that their record did not show that appeal filed by it before Commissioner (Appeals), post remand order, passed by Tribunal was pending adjudication on specified date under 2020 Act. However, claim made by petitioner/assessee that its appeal was pending was backed by an affidavit on oath.

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