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“Section 4(7)”

Section References (mined)Section 4Section 4(7)8 judgments

LIC HOUSING FINANCE LIMITED,MUMBAI vs. ACIT, MUMBAI

ITA 6974/MUM/2024[2007-08]Status: DisposedITAT Mumbai12 Feb 2026AY 2007-08
For Appellant: \nShri S.Bhandari and Sri Shreyas Shah,(Adv.)For Respondent: \nShri Surendra Mohan,(Sr. DR)
Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

Section\n7 of the DTVSV Act, 2020 completely proscribes for payment of any interest\nto the declarant assessee. It is for this purpose, section 4(7) of the Act\nSOME TAX APPELLATE TRIBU\nPage | 10\nITA No. 6972, 6973& 6974/Mum/2024\nA.Y. 2005-06, 2006-07 & 2007-08\nM/s LIC Housing ... seek any remedy qua\nsuch tax arrears in terms of section 4(5) of DTVSV Act, 2020.Therefore, in\nterms of section 4(5), section 4(7) and section 7 of the Act, it is not entitled\nto even make any claim for interest on entitled refunds as is being sought

LIC HOUSING FINANCE LTD,MUMBAI vs. ACIT, MUMBAI

In the result, all the aforesaid appeals of the assessee are\nallowed

ITA 6973/MUM/2024[2006-07]Status: DisposedITAT Mumbai12 Feb 2026AY 2006-07
For Appellant: \nShri S.Bhandari and Sri Shreyas Shah,(Adv.)For Respondent: \nShri Surendra Mohan,(Sr. DR)
Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

Section\n7 of the DTVSV Act, 2020 completely proscribes for payment of any interest\nto the declarant assessee. It is for this purpose, section 4(7) of the Act\nSOME TAX APPELLATE TRIBU\nPage | 10\nITA No. 6972, 6973& 6974/Mum/2024\nA.Y. 2005-06, 2006-07 & 2007-08\nM/s LIC Housing ... seek any remedy qua\nsuch tax arrears in terms of section 4(5) of DTVSV Act, 2020.Therefore, in\nterms of section 4(5), section 4(7) and section 7 of the Act, it is not entitled\nto even make any claim for interest on entitled refunds as is being sought

LIC HOUSING FINANCE LTD,MUMBAI vs. ACIT, MUMBAI

In the result, all the aforesaid appeals of the assessee are allowed

ITA 6972/MUM/2024[2005-06]Status: DisposedITAT Mumbai12 Feb 2026AY 2005-06

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri S.Bhandari and Sri Shreyas Shah,(Adv.) and Amicus CuriaeFor Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(1)(a)Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

Section 7 of the DTVSV Act, 2020 completely proscribes for payment of any interest to the declarant assessee. It is for this purpose, section 4(7) of the Act P a g e | 10 ITA No. 6972, 6973& 6974/Mum/2024 A.Y. 2005-06, 2006-07 & 2007-08 M/s LIC Housing Finance ... seek any remedy qua such tax arrears in terms of section 4(5) of DTVSV Act, 2020.Therefore, in terms of section 4(5), section 4(7) and section 7 of the Act, it is not entitled to even make any claim for interest on entitled refunds as is being sought

RASAR BIOGENETICS,HYDERABAD vs. ITO., WARD-10(1), HYDERABAD

ITA 1266/HYD/2025[2016-2017]Status: DisposedITAT Hyderabad07 Jan 2026AY 2016-2017

Bench: Us:

Section 10Section 143(3)Section 28

आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय

SATYAM TRANSFORMERS PRIVATE LIMITED,AURANGABAD vs. ITO WARD 2(3), AURANGABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1239/PUN/2025[2015-16]Status: DisposedITAT Pune27 Oct 2025AY 2015-16

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1239/Pun/2025 धििाारण वर्ा / Assessment Year : 2015-16 Satyam Transformers Private Limited, Ito, Ward-2(3), Sharadanand, Opposite Telephone Office, Aurangabad Ajabnagar, Aurangabad-431001 Vs. Pan : Aakcs4648D अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Shubham N. Rathi Department By : Shri Akhilesh Srivastva Date Of Hearing : 04-08-2025 Date Of 27-10-2025 Pronouncement : आदेश / Order

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Akhilesh Srivastva
Section 143(2)Section 143(3)Section 250Section 72

clarification is only on withdrawal of appeal by the declarant after receipt of Form no. 3 (certificate) and further, the legal position of section 4(7) of the DTVSVS Act, 2020. In our considered view, as per section 4(6) of DTVSVS Act, 2020, the law is very clear

TRIDENT COATINGS PVT. LTD.,VANDALUR vs. ACIT, CORPORATE CIRCLE-3(1), CHENNAI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.2/Chny/2025 Assessment Years: 2016-17

For Appellant: Shri.S.Sridhar, AdvocateFor Respondent: Smt.Samantha Mullamudi, Addl.CIT
Section 4(6)Section 4(7)

First Appellate Authority ought to have awaited issuance of Form-3 from the competent authority before dismissing its appeal invoking provisions of section 4(7) of the VSVS Act 2020. The Ld.Counsel also submitted that section 4(6) of the VSVS Act 2020 postulated revival of appeal in the event

PARAMESWARAN BASHKAR,CHENNAI vs. ITO, INTERNATIONAL TAXATION WARD-1(1), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 845/CHNY/2023[2015-16]Status: DisposedITAT Chennai19 Jan 2024AY 2015-16

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./Ita No.845/Chny/2023 िनधा(रण वष( /Assessment Year: 2015-16 Parameswaran Bashkar, The Income Tax Officer, House Number 784, Voc Layout, Vs. International Taxation Ward-1(1), Vgp Layout, Uthandi, Chennai. Chennai – 600 119. [Pan: Adapb-4101-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ* की ओर से/ Appellant By : Shri S. Sridhar, Advocate ,-थ* की ओर से /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 10.01.2024 घोषणा क" तारीख /Date Of Pronouncement : 19.01.2024 आदेश / O R D E R

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(1)Section 154Section 4(6)Section 4(7)Section 54F

Appeals) - 16 failed to appreciate that the mistake pointed out by the JAO in the petition dated 27.04.2023 based on the provisions of Section 4(7) of the VSVS Act, 2020 was completely erroneous and mis-directed and thereby vitiating the request for restoring the assessment order on technical grounds ... restoring the matter to the file of the First Appellate Authority in the order dated 27.04.2021 was not opposed to the provisions of Section 4(7) of the VSVS ACT, 2020, thereby fortifying / validating the decision rendered by the First Appellate Authority on 27.06.2022 on merits in consequence

ANAND INFRACON, RAIPUR,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, the assessee's appeal is allowed regarding our observations above

ITA 100/RPR/2023[2018-19]Status: DisposedITAT Raipur04 Sept 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.100/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Anand Infracon 502, Dhebar Arcade, Near Kundan Palace, Raipur-492 001 (C.G.) Pan : Aatfm4011A .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1 (C.G.) ……""यथ" / Respondent

For Appellant: Shri Praveen Jain, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 36(1)(va)Section 4(7)

Form 5 under Vivad se Viswas Act,2020 has already been passed hence Revision can't be done as per provision of section 4(7) of the Vivad se Viswas Act,2020. Revision Order passed u/s 263 is bad in law. 10.Ground 10: The assessee craves leave to add, urge