SUBH MOTORS PVT. LTD vs. COMMISSIONER OF INCOME TAX-1,

Per Bench This is a set of three Appeals by the Assessee, directed against the Orders under section 263 of the Income Tax Act, 1961 (‘the Act’ hereinafter) of even date, i.e., 30/03/2015, in it’s case for three consecutive years, being Assessment Years (AYs) 2009-10 to 2011-12, in respect of it’s assessments u/s. 153A r/w. 143(3) of the Act for the said years vide separate orders dated 30/3/2013. 2. At the outset, it was submitted by the ld. counsel for the assessee, Sh. Bardia, that the instant appeals have become infructuous in view of the said assessments having attained finality on the settlement of the tax dispute/s for the relevant years by the assessee under The Direct Tax Vivad-se-Vishwas Act, 2020, paying the tax payable thereunder. The Revenue’s appeals for AYs. 2010- 11 & 2011-12 (in ITA Nos. 113 & 114/2018) and the assessee’s appeal for AY 1

ITA Nos. 72 -74/Jab/2015 Shubh Motors Pvt Ltd v. Asst. CIT (AYs. 2009-10 to 2011-12) 2010-11 (in ITA No. 54/2018), i.e., on quantum, have in fact been since dismissed in limine for that reason by the Tribunal, for which reference was made by him thereto (copy on record). Form/s 5, signifying the settlement of the said tax dispute/s under the said Act, for all the three years under reference, stands also enclosed alongwith the assessee’s withdrawal request.

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