SIMALIN CHEMICAL INDUSTRIES PVT. LTD.,BARODA vs. THE ACIT, CIRCLE-4, BARODA

PDF · subscribers
ITA 2941/AHD/2014Status: DisposedITAT Ahmedabad21 September 2020AY 2007-083 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals as its application under the Vivad se Vishwas Scheme was approved. The assessee was granted liberty to file a miscellaneous application if any issue remained unresolved.

What were the facts?

The assessee filed four appeals before the ITAT for assessment years 2007-08 to 2010-11. The assessee subsequently opted for the Vivad se Vishwas Scheme, 2020, and received approval for its application.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Appellant: Shri Bandish Soparkar, A.R
For Respondent: Shri Dileep Kumar, Sr. D.R, Shri Bandish Soparkar, A.R

आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file.

By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →