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Income Tax Appellate Tribunal, “SMC”
Before: SHRI S.S. GODARA, HON’BLE
आदेश /O R D E R This assessee’s appeal for assessment year 2015-16 arises against the Commissioner of Income-tax (Appeals) – 10, Kolkata order dated 28.02.2019 passed in case No. 808/CIT(A)-10/Ward-34(2)/2015-16/2017-18/Kol involving proceedings u/s 143(3) of the Income Tax Act, 1961; (in short ‘the Act’). 2. I notice at the outset that the assessee has filed her petition dated 03.02.2021 stating to have already availed settlement benefit under the Direct Tax Vivad Se Vishwas Scheme 2020. She has further filed Form – 3 to this effect which has not been rebutted from the Revenue side.