ITAT Patna Judgments — October 2021

The Tribunal held that Section 43CA, introduced from April 1, 2014, was not applicable to agreements to sell entered into prior to this date. Therefore, the addition made by invoking this section was not sustainable.

The Tribunal noted that the assessee had complied with the Vivad Se Vishwas scheme by remitting the tax. Consequently, the Revenue's appeal was deemed to have been withdrawn.

The tribunal noted that the assessee had complied with the Vivad Se Vishwas scheme, including tax payment. Consequently, the Revenue's appeal was treated as withdrawn.

The tribunal noted that the assessee had complied with the Vivad Se Vishwas scheme requirements and deposited the tax. Consequently, the Revenue's appeal was treated as withdrawn.

The tribunal noted that the assessee had complied with the Vivad Se Vishwas scheme and that there was no reason to keep the departmental appeal pending. Consequently, the appeal was treated as withdrawn.

The tribunal noted that the assessee had complied with the Vivad Se Vishwas scheme, including depositing the tax. Therefore, the Revenue's appeal was treated as withdrawn.

The tribunal noted that the assessee had complied with the Vivad Se Vishwas scheme by depositing the tax. Therefore, there was no point in keeping the departmental appeal pending.