DY. COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S SAINI MOTORS, LUDHIANA

The partners of the assessee firm had furnished copy of the Form No. 5 under Direct Tax Vivad se Vishwas Act, 2020 wherein it has been mentioned that the designated authority issued certificate No. 102248760050121 dt. 05/01/2021.

The Ld. DR submitted that since the dispute relating to tax arrears has been settled, therefore the appeal of the Department now become infructuous as per the provisions of Section 5(2) r.w.s 6 of the Vivad se Vishwas Act, 2020.

Ld. Counsel for the Assessee furnished an application stating therein that the assessee has opted for Vivad Se Vishwas Scheme, which is placed on record.

In view of the above the appeal of the Department is dismissed as infructuous.

In the result appeal of the Department is dismissed.