SH. RAM LUBHAYA RETD. DTO,JALANDHAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-2, JALANDHAR

The appeal no. 289 was filed by the assessee challenging the order passed u/s 263 of the Act for the assessment year 2006- 07.

The appeal no. 389 was filed by the assessee challenging the order of the Assessing Officer and CIT(A) pursuant to the directions issued by the Pr. CIT u/s 263 for the assessment year 2006-07. The assessee had settled the appeal no. 389 in “Vivad Se Vishwas Scheme” and thereafter the certificate was also issue by the Revenue. 4. The appeal no. 290 was filed by the assessee for the assessment year 2007-08 challenging u/s 263 proceeding initiated by the Pr. CIT. are directed against the order of Ld. Pr.CIT/CIT(A), Jalandhar.

Similarly the appeal no. 389/Asr/2018 was challenged by the assessee, challenging the addition confirmed by the AO/CIT(A) pursuant to the direction issued for the year 2008- 09 by the Pr. CIT u/s 263. The said appeal was settled under ,290&389/Asr/2016&2018 3 “Vivad Se Vishwas Scheme” by the assessee and certificate thereof was issued by the Revenue.

Since the quantum appeals pursuant to the directions of the Pr. CIT u/s 263 were settled under “Vivad Se Vishwas Scheme”, therefore the appeal filed u/s 263 by the assessee, have become academic as the very basisof the additions were settled by the assessee in quantum appeals.

In the light of the above appeals of the assessee are permitted to withdraw/infructuous/academic.

In the result, all the appeals of the assessee are dismissed as withdrawn.