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Income Tax Appellate Tribunal, JABALPUR BENCH,
Before: SH. SANJAY ARORA, HON’BLE & SH. MANOMOHAN DAS, HON’BLE
ORDER Per Bench This is a set of three appeals by the Assessee-company, agitating its’ assessments under sections 201 and 201(1A) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for three consecutive years, being assessment years 2011-12 to 2013-14, on being unsuccessful in first appeal. The appeals raising common issues, were fixed for hearing and, accordingly, heard together, as was also the case before the first appellate authority.
At the outset, it was submitted by Sh. Bardia that the assessee-appellant has opted for the settlement of it’s tax dispute/s under reference under the Vivad Se Vishwas Sheme, 2020 of the Government of India. Though the Certificate in Form 5, signifying the full and final settlement of the tax under dispute, issued 1