ABDUL KARIM vs. ASSISTANT COMMISSIONER OF INCOME TAX

When this matter is taken up for consideration today, it is the submission of the learned counsel appearing for the petitioner that the petitioner has settled the matter under the Vivad Se Vishwas Scheme for the assessment years 2013-14, 2015-16 and 2016-17. It is submitted that in respect of assessment year 2017-18, the petitioner is before the Appellate Authority and the petitioner has also remitted an amount equivalent to 20% of the demand for the assessment year 2017- 18 under Section 220 (6) of the Income Tax Act. It is submitted that since the matters have been settled under Vivad Se Vishwas Scheme for three of the assessment years in question (2013-14, 2015-16 and 2016-17) and since the petitioner has also remitted 20% of the demand for assessment year 2017-18 under Section 220(6) of the Income Tax Act, this writ petition may be closed protecting the petitioner from further demands in respect of the WP(C) NO. 28564 OF 2022 3 assessment year 2017-18. 3. Learned Standing Counsel appearing for the respondent Department does not dispute the fact that the issues in respect of the assessment years 2013-14, 2015-16 and 2016-17 have been settled under the Vivad Se Vishwas Scheme . It is also pointed out that the garnishee proceedings have been withdrawn on 05.09.2022. Learned Standing Counsel also does not dispute the fact that in respect of the demand arising for the assessment year 2017-18, the petitioner has remitted a sum equivalent to 20% of the demand.

Having heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the Department and noting that the garnishee proceedings have already been withdrawn, this writ petition is disposed of, directing that till the appeal filed by the petitioner in respect of the demand arising for the assessment year 2017-18 is heard and decided, any proceedings for recovery of amounts due in respect of the said assessment year will stand suspended.