SHREENIWAS COTTON MILLS LTD.,MUMBAI vs. DCIT, CC -7(3), MUMBAI

PDF · subscribers
ITA 1538/MUM/2019Status: DisposedITAT Mumbai10 June 2021AY 2015-163 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The tribunal dismissed the appeal as withdrawn. The assessee was granted liberty to seek restoration if the declaration under the scheme was not accepted.

What were the facts?

The assessee had opted for settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee submitted a letter to this effect, and the revenue representative agreed to the dismissal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, “G” BENCH, MUMBAI

Before: SHRI MAHAVIR SINGH, VP & SHRI M. BALAGANESH, AM

For Appellant: Shri Avinash Gupta, AR
Hearing: 10.06.2021Pronounced: 10.06.2021

O R D E R

Recent GST High Court judgments

Search GST case law →