TALHA AGENCY,MODASA vs. PCIT-1, AHMEDABAD

ITA 279/AHD/2022Status: DisposedITAT Ahmedabad27 November 2025AY 2017-18Bench: SHRI SANJAY GARG (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that once the assessee opts for the Vivad Se Vishwas Scheme and settles the dispute, the matters covered therein cannot be reopened under Section 263 of the Income Tax Act. The Gujarat High Court's decision in PCIT vs. Mrs. Swatiben Biharilal Parekh was relied upon.

What were the facts?

The assessee availed the benefit of the Direct Tax Vivad Se Vishwas Act, 2020 to settle tax arrears. Subsequently, the Ld. Principal Commissioner of Income-Tax initiated revision proceedings under Section 263 of the Income Tax Act for the same assessment year.

What were the issues?

Whether revision proceedings under Section 263 of the Income Tax Act can be initiated after the assessee has availed the benefit of the Direct Tax Vivad Se Vishwas Act, 2020 for the same assessment year.

Which sections of the Income-tax Act were involved?

Section 263,Section 5(3),Section 6,Section 8,Section 57(F)

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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Biren Shah & Shri Gulab Thakor, Shri Rignesh Das, CIT. DR
For Respondent: Shri Rignesh Das, CIT. DR
Pronounced: 27/11/2025

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against order passed by the Ld. Principal Commissioner of Income-Tax, PCIT, Ahmedabad-1 [hereinafter referred to as “Ld. PCIT”] dated 15.03.2022 under section 263 of the Income Tax Act, 1961 ("the Act" for short) pertaining to Assessment Year 2017-18. 2. The short issue involved in this appeal is as to whether the revision juri iction u/s.263 of the Act can be assumed by the Ld.

ITA No. 279/Ahd/2022 [Talha - 2 – Agency vs. PCIT] A.Y. 2017-18 PCIT after the assessee has

The order continues below.

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