RAVE & MOTI ENTERTAINMENT PVT. LTD.,KANPUR vs. DY. COMMISSIONER OF INCOME TAX-VI, KANPUR
What did the Tribunal hold?
The Tribunal noted that the assessee had opted for the VSVS and requested to withdraw the present appeals. The Departmental Representative had no objection. Therefore, the appeals were dismissed as withdrawn.
What were the facts?
The assessee filed three appeals for assessment years 2012-13, 2013-14, and 2014-15. During the hearing, it was noted that the assessee had opted for the Vivad Se Viswas Scheme-2024 (VSVS) and had received relevant certificates.
What were the issues?
Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘A’, LUCKNOW
Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA
(Order pronounced in the open court on 23/01/2025)
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