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“Section 4(5)”

Section References (mined)Section 4Section 4(5)12 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)

nAct or in equity to seek or pursue to make any claim or 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

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)

nAct or in equity to seek or pursue to make any claim or 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

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)

equity to seek or pursue to make any claim or 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

FINQUEST FINANCIAL SOLUTIONS PVT LTD,MUMBAI vs. DCIT, CC-3(4), MUMBAI

In the result, both the appeals of the assessee for AY

ITA 734/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 Jun 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Ms. Padmavathy S, Am आयकर अपील सं/ I.T.A. No.733/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) आयकर अपील सं/ I.T.A. No.734/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Finquest Financial Solutions बिधम/ Deputy Commissioner Of Pvt. Ltd. Income Tax, Cc-3(4), Vs. 602, 6Th Floor, Boston Room No.1915, 19Th House, Suren Road, Floor, Air India Building, Andheri (E), Nariman Point, Mumbai-400 093 Mumbai-400 021 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacf8117G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri V. G. Ginde & Kumar Kale Revenue By: Shri Ankush Kapoor, Cit-Dr सुनवाई की तारीख / Date Of Hearing: 07/06/2023 घोषणा की तारीख /Date Of Pronouncement: 28/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax Appeals-51, Mumbai [Hereinafter Referred To As The “Ld. Cit(A)”] Dated 16.01.2023, For Ay. 2018-19 & Ay. 2017-18 Respectively. 2. As Per The Request Of The Ld. Authorized Representative (Ar) Of The Assessee, First Of All, We Will Adjudicate The Appeal For Ay. 2018-19 First. 3. At The Outset, The Ld. Ar Does Not Press Ground No. 1 Which Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.19,25,000/- Made By The Assessing Officer (Ao), Being Disallowance Of Fees Paid To The Roc. Therefore, This Ground Of Appeal Of Assessee Stands Dismissed. (Ay. 2018-19 & Ay. 2017-18) Finquest Financial Solutions Pvt. Ltd.

For Appellant: Shri V. G. Ginde & Kumar KaleFor Respondent: Shri Ankush Kapoor, CIT-DR
Section 132Section 143(3)Section 153ASection 69B

when the appeal was pending before the Ld. CIT(A), the assessee opted for the Vivad Se Vishwas Scheme (as per section 4(5) of the Direct Tax Vivad Se Vishwas Act, 2020) and assessee offered tax on the total addition made including Rs.4

FINQUEST FINANCIAL SOLUTIONS PVT LTD,MUMBAI vs. DCIT, CC-3(4), MUMBAI

In the result, both the appeals of the assessee for AY

ITA 733/MUM/2023[2018-19]Status: DisposedITAT Mumbai28 Jun 2023AY 2018-19

Bench: Shri Aby T. Varkey, Jm & Ms. Padmavathy S, Am आयकर अपील सं/ I.T.A. No.733/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) आयकर अपील सं/ I.T.A. No.734/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Finquest Financial Solutions बिधम/ Deputy Commissioner Of Pvt. Ltd. Income Tax, Cc-3(4), Vs. 602, 6Th Floor, Boston Room No.1915, 19Th House, Suren Road, Floor, Air India Building, Andheri (E), Nariman Point, Mumbai-400 093 Mumbai-400 021 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacf8117G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri V. G. Ginde & Kumar Kale Revenue By: Shri Ankush Kapoor, Cit-Dr सुनवाई की तारीख / Date Of Hearing: 07/06/2023 घोषणा की तारीख /Date Of Pronouncement: 28/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax Appeals-51, Mumbai [Hereinafter Referred To As The “Ld. Cit(A)”] Dated 16.01.2023, For Ay. 2018-19 & Ay. 2017-18 Respectively. 2. As Per The Request Of The Ld. Authorized Representative (Ar) Of The Assessee, First Of All, We Will Adjudicate The Appeal For Ay. 2018-19 First. 3. At The Outset, The Ld. Ar Does Not Press Ground No. 1 Which Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.19,25,000/- Made By The Assessing Officer (Ao), Being Disallowance Of Fees Paid To The Roc. Therefore, This Ground Of Appeal Of Assessee Stands Dismissed. (Ay. 2018-19 & Ay. 2017-18) Finquest Financial Solutions Pvt. Ltd.

For Appellant: Shri V. G. Ginde & Kumar KaleFor Respondent: Shri Ankush Kapoor, CIT-DR
Section 132Section 143(3)Section 153ASection 69B

when the appeal was pending before the Ld. CIT(A), the assessee opted for the Vivad Se Vishwas Scheme (as per section 4(5) of the Direct Tax Vivad Se Vishwas Act, 2020) and assessee offered tax on the total addition made including Rs.4

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(3), GURGAON, GURGAON

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

ITA 1053/DEL/2021[2011-2012]Status: DisposedITAT Delhi21 Feb 2022AY 2011-2012

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

For Appellant: N o n eFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 147Section 250Section 4(5)

complete the appeal filling application before the Hon’ble bench ITAT New Delhi. (v) That we filed a declaration undertaking under section 4(5) of Direct Tax Vivad se Vishwas Act 2020 (3 of 2020), bearing Acknowledgement number 962998601301220 on 30.12.2020, in which our application got rejected. (vi) After that

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(3), GURGAON, GURGAON

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

ITA 1052/DEL/2021[2010-11]Status: DisposedITAT Delhi21 Feb 2022AY 2010-11

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

For Appellant: N o n eFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 147Section 250Section 4(5)

complete the appeal filling application before the Hon’ble bench ITAT New Delhi. (v) That we filed a declaration undertaking under section 4(5) of Direct Tax Vivad se Vishwas Act 2020 (3 of 2020), bearing Acknowledgement number 962998601301220 on 30.12.2020, in which our application got rejected. (vi) After that

GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(5), GURGAON, GURUGRAM

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

ITA 1038/DEL/2021[2009-10]Status: DisposedITAT Delhi21 Feb 2022AY 2009-10

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

For Appellant: N o n eFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 147Section 250Section 4(5)

complete the appeal filling application before the Hon’ble bench ITAT New Delhi. (v) That we filed a declaration undertaking under section 4(5) of Direct Tax Vivad se Vishwas Act 2020 (3 of 2020), bearing Acknowledgement number 962998601301220 on 30.12.2020, in which our application got rejected. (vi) After that

M/S. FASHIONARA ENTERPRISES PRIVATE LIMITED (UNDER LIQUIDATION THROUGH OFFICIAL LIQUIDATOR SRI. PRABHJIT SINGH SONI),NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BANGALORE

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 189/BANG/2020[2015-16]Status: DisposedITAT Bangalore03 Jan 2022AY 2015-16

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Fashionara Enterprises Pvt. Ltd. (Through Liquidator Sri The Deputy Prabhjit Singh Soni), Commissioner Of Gg-1/144-C, 3Rd Floor, Income Tax, Near Pvr Cinema, Circle 3(1)(1), Vikaspuri, Bangalore. Vs. New Delhi – 110 018. Pan: Aabcf8538N Appellant Respondent Assessee By : Shri Narahari Navakanth, Ca : Shri Pradeep Kumar, Cit Revenue By (Dr) Date Of Hearing : 28-12-2021 Date Of Pronouncement : 03-01-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 28/11/2019 Passed By Ld.Cit(A)-3, Bangalore For Assessment Year 2015-16. 2. The Ld.Ar Submitted Vide Letter Dated 23.12.2021 As Under: “We Wish To Bring To Your Kind Notice That Against The Order U/S 250 Of The Income Tax Act. 1961 By The Cit(Appeals),Bengaluru For The Assessment Years 2015-16 We Had Filed An Appeal Before Your Honcur On 07-02-2020 & The Appellant M/S. Fashionara Enterprises Private Limited Having Decided To Avail The Benefit Of The Direct Tax Vivad Se Vishwas Act. 2020 & In Order To Settle The Pending Income Tax Litigations Under The Provisions Of Income Tax Act. 1961 Declarations In Form -

For Appellant: Shri Narahari Navakanth, CA
Section 250Section 4(5)

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL

BEAM GLOBAL SPIRITS & WINE (INDIA) PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 961/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Sept 2021AY 2016-17

Bench: Shri N.K. Billaiya & Shri Laliet Kumar

For Appellant: Shri Kanchan Kaushal, AdvFor Respondent: Shri Surenderpal, Sr. DR
Section 143(1)Section 143(3)Section 156Section 4Section 4(5)Section 5(1)Section 5(3)Section 92C

arising out of the draft assessment order. 8. The assessee also furnished an undertaking in Form No. 2 as per the provisions of section 4(5) of the VSV Act waiving its right to pursue any claim in relation to the tax arrears. 9. Subsequently, as per provisions of section

COMMISSIONER OF INCOME TAX DELHI vs. MS SUMAN DHAMIJA

ITA - 21 / 2003HC Delhi08 Dec 2015

question fell within the purview of Section 3(13) of DLRA and that Smt. Gulab Sundri was a tenant as defined under Section 4(5) of the Punjab Tenancy Act. Deciding issue No. (iv) framed on 18th December, 1969 in favour of Smt. Gulab Sundri, the learned ADJ held that

COMMISSIONER OF INCOME TAX DELHI vs. MS. SUMAN DHAMIJA

ITA - 20 / 2003HC Delhi08 Dec 2015

question fell within the purview of Section 3(13) of DLRA and that Smt. Gulab Sundri was a tenant as defined under Section 4(5) of the Punjab Tenancy Act. Deciding issue No. (iv) framed on 18th December, 1969 in favour of Smt. Gulab Sundri, the learned ADJ held that