Assessee eligible for ‘Vivad se Vishwas’ if his revision application u/s 264 was pending before Commissioner: HC

INCOME TAX : Where petitioner filed revision application under section 264 for credit/adjustment of Rs.12.43 lakhs which application was pending before Commissioner, petitioner, admittedly being an eligible appellant, squarely satisfies definition of 'disputed tax' as contained in section 2(1)(j)(F) of the Direct Tax Vivad se Vishwas Act, 2020. This is because, if revision application under section 264 is rejected,

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