SHRI DEVRAJ KEWLANI,KATNI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JABALPUR

ITA 11/JAB/2020Status: DisposedITAT Jabalpur29 June 2021AY 2011-124 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessees to withdraw their appeals as they had opted for the Vivad Se Vishwas Scheme, 2019. The issuance of Form 3 under the scheme rendered the appeals unmaintainable.

What were the facts?

The assessees, belonging to the Kewlani family, had filed appeals against assessments made under section 147 read with section 143(3) of the Income Tax Act for AY 2011-12. These assessments followed a search under section 132(1).

What were the issues?

Whether appeals filed against income tax assessments are maintainable when the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 132(1)

AI-generated summary — verify with the full judgment below

Anil Kumar Kewlani & Ors. v. Dy. CIT IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (SMC) (through Video Conferencing) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER Assessment Year/s: 2011-12 [PAN: AETPK 8560Q] (Appellant) (Respondent) [PAN:AEUPK 4858A] (Appellant) (Respondent) [PAN:AEUPK 4653H] (Appellant) (Respondent) [PAN: ACSPD 4925D] (Appellant) (Respondent)

Anil Kumar Kewlani & Ors. v. Dy. CIT [PAN: AIBPK 0026F] (Appellant) (Respondent) [PAN: AEUPK 4

The order continues below.

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