M/S MEHTABSON TRADING & MANUFACTURING PVT LTD.[NOW KNOWN AS PODDAR INFRACON PVT LTD],MUMBAI vs. ITO 5(2)(3), MUMBAI

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ITA 660/MUM/2020Status: DisposedITAT Mumbai06 October 2021AY 2012-132 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The tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to seek restoration if the declaration under the scheme is not accepted.

What were the facts?

The assessee opted for settlement of dispute under the Direct Tax Vivad Vishwas Scheme, 2020 and received Form No. 3. The Assessing Officer (AO) framed the assessment under section 143(3) for AY 2012-13.

What were the issues?

The primary issue was the assessee's withdrawal of the appeal due to opting for a dispute resolution scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SRI MAHAVIR SINGH

Hearing: 06.10.2021Pronounced: 06.10.2021

O R D E R

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