SMT.DIVYA DIXIT,JABALPUR vs. INCOME TAX OFFICER WARD 2(2), JABALPUR

This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’ for short) dated 21/8/2019, dismissing the assessee’s appeal contesting her assessment under section 147 read with sec.143(3) of the Income Tax Act, 1961 ('the Act' hereinafter) for the Assessment Year (AY) 2013-14 vide Order dated 07/12/2018.

At the very outset, it was submitted by Ms. Apoorva Agarwal, Adv., representing the assessee, that the assessee had opted for the Vivad Se Vishwas Scheme, 2019 in respect of her captioned appeal, which stands since accepted by the Revenue, with it issuing, toward the same, Form-3, i.e., the certificate under the Direct Tax Vivad Se Vishwas Act, 2020 (‘DTVsV Act’) read with the 1