SWATI K.MEDTIA,PUNE vs. INCOME-TAX OFFICER, WARD - 5(3), PUNE
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal granted permission to the assessee to withdraw the appeals. The withdrawal was permitted with the liberty to revive the proceedings if the Vivad se Vishwas certificate is not issued.
What were the facts?
The assessee filed appeals against the orders of the CIT(A) for the assessment year 2010-11. The assessee sought to withdraw these appeals.
What were the issues?
The primary issue was whether the assessee should be allowed to withdraw their appeals due to settlement under the Vivad se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
Direct Tax Vivad se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE – VIRTUAL COURT
Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI
ORDER These are the appeals filed by the assessee directed against the orders of ld. Commissioner of Income Tax (Appeals)-4, Pune (‘CIT(A)’ for short) commonly dated 30.10.2018 for the assessment year 2010-11 respectively.
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