Appeal pending as of 31-1-2020 is eligible for ‘Vivad se Vishwas’ though same is not admitted: Delhi HC

INCOME TAX : Section 2(1)(a) of Direct Tax Vivad Se Vishwas Act, 2020 does not stipulate that appeal should be admitted before specified date; it only adverts to its pendency; an appeal would be 'pending' in context of section 2(1)(a) when it is first filed till its disposal

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000198864/appeal-pending-as-of-31-1-2020-is-eligible-for-‘vivad-se-vishwas’-though-same-is-not-admitted-delhi-hc.aspx