GELTEC PRIVATE LIMITED,MUMBAI vs. DY.CIT, CENTRAL CIRCLE-3(2), MUMBAI

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ITA 4256/MUM/2017Status: DisposedITAT Mumbai02 February 2021AY 2005-062 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020. The appeal was dismissed as withdrawn based on this settlement.

What were the facts?

The assessee filed an appeal for Assessment Year 2005-06. The assessment was originally framed under section 143(3) r.w.s. 147.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Ninad Patade – Ld. AR
For Respondent: Shri T.S. Khalsa- Ld. DR

आदेश / O R D E R

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