DCIT CENTRAL CIRCLE-8(3), MUMBAI vs. SHARAD KANTILAL SHAH, MUMBAI

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The registry drew attention to assessee’s e-mail wherein it has been submitted that the assessee has already opted for settlement of dispute for all the years under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and Form-5 as proof of full and final settlement of tax arrears has already been issued by the appropriate authority. The copies of the same have been placed on record. The Ld. DR could not controvert the fact that the revenue’s appeals have consequently been rendered infructuous.