ITAT Ranchi Judgments — December 2020

The Tribunal held that Section 41(1) is not applicable when the assessee continues to show the liability in its books and purchases from these creditors have been accepted as genuine. The addition made by the Assessing Officer was not justified.

The Tribunal permitted the assessee to withdraw the appeals. The appeals were dismissed as withdrawn with liberty to the assessee to seek restoration if issues arise with the Vivad Se Vishwas Scheme.

The Tribunal permitted the assessee to withdraw the appeals. The appeals were dismissed as withdrawn with liberty to the assessee to seek restoration if issues arise with the Vivad Se Vishwas Scheme.

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to seek restoration if issues arose with the Vivad Se Vishwas certificate.

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn with liberty to seek restoration if issues arise with the Vivad Se Vishwas Scheme.

The Tribunal permitted the assessee to withdraw the appeal, dismissing it as withdrawn. The assessee was granted liberty to seek restoration if issues arose with the Vivad Se Vishwas certificate.

The Tribunal permitted the assessee to withdraw the appeals as they had opted for the Vivad Se Vishwas Scheme. The appeals were dismissed as withdrawn with liberty to seek restoration if issues arise with the Scheme's certificate.

The Tribunal permitted the assessee to withdraw the appeal as it was settled under the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn with liberty to seek restoration if issues arise with the scheme.

The Tribunal permitted the assessee to withdraw the appeals as they had opted for the Vivad Se Vishwas Scheme. The appeals were dismissed as withdrawn with liberty to seek restoration if issues arise with the Scheme's certificate.