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“Section 4(6)”

Section References (mined)Section 4Section 4(6)10 judgments

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

Bench of the Tribunal in the case of M/s. Lifecell International Private Limited in ITA No. 3334/CHNY/2019 dated 02.11.2022 and the provisions of section 4(6)(b) of the DTVSV Act, 2020, the Ld. AR submitted that the Tribunal under the identical set of facts, has upheld the maintainability ... dispute on this legal position. However, the very same Act, provides amnesty to the Revenue as well as the assessee by way of section 4(6), as per which the declaration under sub-section (1) shall be presumed never to have been made, if any material particulars furnished

SHETKARI SHIKSHAN PRASARAK MANDAL,BEED vs. DCIT(E0 CIRCLE, AURANGABAD

In the result, the appeal filed by the assessee in ITA

ITA 2176/PUN/2024[2017-18]Status: DisposedITAT Pune21 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2176/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Shetkari Shikshan Prasarak Vs. Dcit, Exemption Circle, Mandal, Aurangabad. 0 Anand Bhavan, Nagar Road, At Post Tq Ashti, Dist. Beed- 414203. Pan : Aaets0130K Appellant Respondent

For Appellant: Shri Prateek JhaFor Respondent: S/Shri Ajay Kumar Keshari &
Section 115Section 12ASection 143(1)Section 143(2)Section 143(3)Section 154Section 234ASection 250(6)Section 80G

that matter, any other law for the time being in force. 15. We also bear in mind the provisions which stand enshrined in Section 4(6). On a conjoint reading of Section 4(6) alongside Section 5(3), we find that the determination as carried out by the Designated Authority ... avowed intent of according a closure to all tax disputes. 16. It is perhaps for this reason that the Legislature constructed in Section 4(6) a salutary safeguard with regard to the conclusiveness and finality which otherwise stands attached to a determination under the enactment by virtue of Section

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)

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 of a case not filing under VSVS 2020. The Ld. Counsel thus argued

TENOVA TECHNOLOGIES PRIVATE LIMITED,THANE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2), , BANGALORE

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

ITA 233/BANG/2024[2010-11]Status: DisposedITAT Bangalore20 May 2024AY 2010-11

Bench: Shri Chandra Poojari & Shri Soundararajan Kassessment Year : 2010-11

For Appellant: Shri Ashik Shah, C.AFor Respondent: Ms. Neera Malhotra, JCIT(DR)
Section 250Section 4Section 4(2)Section 4(6)

deemed withdrawal under section 4(2) of the VSV Act shall apply. 2.2. The Ld. CIT(A) without considering the provisions of section 4(6) of the VSV Act and the specific response filed by the Appellant dated 20 November 2023, erroneously passed the impugned order dismissing the appeal

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

have appreciated that the provisions of Section 4(7) should be read harmoniously with the other provisions of the said Act including Section 4(6) and 5(1). 6. The CIT(Appeals) -16 failed to appreciate that prayer by the JAO for the reserving of the earlier First Appellate Authority

INTERGLOBE AVIATION LIMITED,NEW DELHI vs. ACIT CIRCLE 12(2), NEW DELHI

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 3397/DEL/2023[2017-18]Status: DisposedITAT Delhi19 Jan 2024AY 2017-18

Bench: Shri Saktijit Dey & Dr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. P. Praveen Siddharth, CIT-DR
Section 143(3)Section 32Section 4(2)Section 4(6)Section 40Section 40A(3)Section 43BSection 5(2)

appreciating that: (a) There was no culmination of the proceedings initiated under the VSVS Act, and (b) As per provisions of section 4(6) of the The Direct Tax Vivad Se Vishwas Act, 2020 Appeal No. Delhi-4/10656/2019-20 was never withdrawn as the condition referred to in section

INTERGLOBE AVIATION LIMITED,NEW DELHI vs. ACIT CIRCLE 12(2), NEW DELHI

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 3396/DEL/2023[2016-17]Status: DisposedITAT Delhi19 Jan 2024AY 2016-17

Bench: Shri Saktijit Dey & Dr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. P. Praveen Siddharth, CIT-DR
Section 143(3)Section 32Section 4(2)Section 4(6)Section 40Section 40A(3)Section 43BSection 5(2)

appreciating that: (a) There was no culmination of the proceedings initiated under the VSVS Act, and (b) As per provisions of section 4(6) of the The Direct Tax Vivad Se Vishwas Act, 2020 Appeal No. Delhi-4/10656/2019-20 was never withdrawn as the condition referred to in section

SHREEPAL HUMAD,INDORE vs. THE PR CIT-1, INDORE

In the result, appeal of assessee is allowed

ITA 125/IND/2021[2016-17]Status: DisposedITAT Indore21 Jun 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishreepal Humad Pr. Cit-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxph1346 K Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.04.2023 Date Of Pronouncement 21 .06.2023

Section 12ASection 138Section 263

time inforce the amount payable by a declarant shall be as specified in the table to the said section. 42. As per Section 4(6) of the Direct Tax Vivad Se Vishwas Act, 2020, the declarations filed under Section(1) shall be presumed to have never been made

FAKIR CHAND AGRAWAL,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 61/RPR/2022[2017-18]Status: DisposedITAT Raipur19 Jan 2023AY 2017-18

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं./ Ita No. 61/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Fakir Chand Agrawal Plot No. 22 & 23, Anjani Rani Durgavati, Industrial Area, Pendra Road, Bilaspur (C.G.) Pan : Aezpa7821C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax Raipur-1. ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 143(3)Section 263Section 4Section 69C

time in force the amount payable by a declarant shall be as specified in the table to the said section. 42. As per section 4(6) of the Direct Tax Vivad Se Vishwas Act, 2020, the declarations filed under Section(1) shall be presumed to have never been made

SRI. PAVAN KANDKUR,HUBBALLI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, HUBBALLI

In the result, the appeal filed by the assessee is allowed

ITA 522/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 Nov 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S.Shri Pavan Kandkur Vs Principle Commissioner Of Cts No. 3046, Hirepeth Nagar Income Tax Near Akkikonda Aayakar Bhavan Hubballi 580020 Navanagar Pan – Anipk4256B Hubballi 580025 (Appellant) (Respondent) Assessee By: Shri Balram R. Rao, Adv. Revenue By: Ms. Neera Malmotra, Cit-Dr Date Of Hearing: 15/11/2022 Date Of Pronouncement: 17/11/2022 O R D E R Per: Padmavathy, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Learned Cit, Hubali Passed Under Section 263 Of The Income Tax Act, 1961 (The Act) Dated 23.03.2022 For Ay 2017-18. 2. The Assessee Raised The Following Grounds Of Appeal: - On The Facts & In The Circumstances Of The Case, The Conditions 1. Precedent Being Absent The Proceedings-Initiated U/S.263 Of The Act Was Opposed To Law & The Order Passed U/S.263 Is Liable To Be Cancelled. On The Facts There Being No Error Much Less An Error Prejudicial To The 2. Interest Of Revenue, The Learned Commissioner Of Income-Tax Ought To Have Refrained From Invoking The Provisions Of Sec.263 Of The Act. The Learned Commissioner Ought To Have Considered The Submissions 3. Made By The Appellant & Ought Not To Have Invoked The Proceedings U/S.263 Of The Act.

For Appellant: Shri Balram R. Rao, AdvFor Respondent: Ms. Neera Malmotra, CIT-DR
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 263Section 40A(3)Section 5(3)Section 8

time inforce the amount payable by a declarant shall be as specified in the table to the said section. 42. As per section 4(6) of the Direct Tax Vivad Se Vishwas Act, 2020, the declarations filed under Section(1) shall be presumed to have never been made