SMT.JYOTI KEWLANI,KATNI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JABALPUR

ITA 7/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. This settlement meant the appeals were no longer maintainable.

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?

The primary issue was the maintainability of the appeals after the assessees opted for the Vivad Se Vishwas Scheme, which resolves tax disputes.

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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