ANSHIKA INVESTMENTS PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal accepted the assessee's request for withdrawal of the appeals. This was based on the assessee opting to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
What were the facts?
The assessee filed appeals for the assessment year 2007-08. The assessee subsequently requested withdrawal of these appeals.
What were the issues?
The primary issue was whether the assessee's appeals should be dismissed due to their opting for settlement under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
The Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH FRIDAY ‘A’: NEW DELHI
Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA
PER G.S. PANNU, VP : These appeals by the assessee for the assessment year 2007-08 are directed against the order of CIT(A), New Delhi, dated 22.03.2018.
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