[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court

The Delhi High Court reviewed a Special Leave Petition pending on a specified date related to the Vivad se Vishwas Scheme. The court discussed the significance of timely resolution in tax disputes and the implications of the scheme for taxpayers seeking to settle outstanding tax liabilities. This ruling emphasizes the judiciary's encouragement of prompt action in tax matters and the benefits of utilizing the Vivad se Vishwas Scheme as a viable option for resolving disputes amicably. The decision serves as a reminder for taxpayers to actively engage in available settlement options to avoid prolonged litigation and financial uncertainty.