#Section 89

A taxpayer with a writ petition pending on 22 July 2024 is deemed an appellant under Section 89(1)(a) of the 2024 Vivad Se Vishwas Scheme, overturning a revenue circular that excluded such claimants. This expands waiver benefits to litigants with pending writs, widening eligibility under the scheme.

Madhya Pradesh High Court rules that recovery proceedings under Section 92 of the M.P. Panchayat Raj Act are legally invalid unless Section 89 proceedings are fully completed. The court stayed coercive action, reinforcing the principle of natural justice in administrative recoveries affecting public bodies and individuals.

The ITAT Agra has ruled that arrears of employer contributions to a superannuation fund qualify for relief under Section 89 of the Income Tax Act, even if the employer treats them as perquisites under Section 17(2). This clarifies that the nature of payment as a perquisite does not disqualify it from relief meant to mitigate tax burden on lump-sum arrears, benefiting salaried employees receiving delayed employer-funded benefits.