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“Vivad se Vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20204,976 judgments

The decision most relied on for Vivad se Vishwas is Damodar Valley Corpn v. Addl. CIT (66 Taxmann.com 25), cited in 14 judgments on BharatTax.

Leading authorities on Vivad se Vishwas

Damodar Valley Corpn v. Addl. CIT
66 Taxmann.com 25 · 2016 · ITAT
14
citing judgments

The Tribunal's decision in the assessee's own case on a specific issue is binding on the Revenue for subsequent assessment years, especially when the assessee has availed the Vivad se Vishwas scheme and appeals have been dismissed on similar grounds.

Judgments citing Vivad se Vishwas

Altret Industries Private Limited, Surat vs. The Income Tax Officer, TDS, CPC

In the result, appeal filed by the assessee in dismissed

ITA 816/SRT/2024[2014-15]Status: DisposedITAT Surat25 Jul 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

direct tax demands provided in Order No. Altret Industries Pvt. Ltd. 375/02/2023 IT Budget Dt. 13.02.2024 and also liable to take benefit of Vivad se Vishwas Scheme, 2024 as stated in BUDGET 2024-2025. 7. The appellant Craves leave to add, to alter or amend present grounds of Appeal

Altret Industries Private Limited, Altret House, Saiyedpura vs. The Income Tax Officer, TDS, CPC, Commissioner of Income Tax

In the result, appeal filed by the assessee in dismissed

ITA 815/SRT/2024[2015-2016]Status: DisposedITAT Surat25 Jul 2025AY 2015-2016

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

direct tax demands provided in Order No. Altret Industries Pvt. Ltd. 375/02/2023 IT Budget Dt. 13.02.2024 and also liable to take benefit of Vivad se Vishwas Scheme, 2024 as stated in BUDGET 2024-2025. 7. The appellant Craves leave to add, to alter or amend present grounds of Appeal

Altret Industries Private Limited, Surat vs. The Income Tax Officer, TDS, CPC, Surat

In the result, appeal filed by the assessee in dismissed

ITA 814/SRT/2024[2015-16]Status: DisposedITAT Surat25 Jul 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

direct tax demands provided in Order No. Altret Industries Pvt. Ltd. 375/02/2023 IT Budget Dt. 13.02.2024 and also liable to take benefit of Vivad se Vishwas Scheme, 2024 as stated in BUDGET 2024-2025. 7. The appellant Craves leave to add, to alter or amend present grounds of Appeal

Altret Industries Private Limited, Surat vs. The Income Tax Officer, TDS, CPC, Surat

ITA 812/SRT/2024[2013-14]Status: DisposedITAT Surat25 Jul 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing) Si. No.

Section 200A(1)Section 249(3)Section 250

withdrawal of outstanding direct tax demands provided in Order No. 375/02/2023 IT Budget Dt. 13.02.2024 and also liable to take benefit of Vivad se Vishwas Scheme, 2024 as stated in BUDGET 2024-2025. 7. The appellant Craves leave to add, to alter or amend present grounds of Appeal

Altret Industries Private Limited, Surat vs. The Income Tax Officer, TDS, CPC, Surat

In the result, appeal filed by the assessee in dismissed

ITA 811/SRT/2024[2013-14]Status: DisposedITAT Surat25 Jul 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing) Si. No.

Section 200A(1)Section 249(3)Section 250

withdrawal of outstanding direct tax demands provided in Order No. 375/02/2023 IT Budget Dt. 13.02.2024 and also liable to take benefit of Vivad se Vishwas Scheme, 2024 as stated in BUDGET 2024-2025. 7. The appellant Craves leave to add, to alter or amend present grounds of Appeal

Altret Industries Private Limited, Surat vs. The Income Tax Officer, TDS, CPC, Surat

In the result, appeal filed by the assessee in dismissed

ITA 810/SRT/2024[2011-12]Status: DisposedITAT Surat25 Jul 2025AY 2011-12

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

direct tax demands provided in Order No. Altret Industries Pvt. Ltd. 375/02/2023 IT Budget Dt. 13.02.2024 and also liable to take benefit of Vivad se Vishwas Scheme, 2024 as stated in BUDGET 2024-2025. 7. The appellant Craves leave to add, to alter or amend present grounds of Appeal

Bayye Chandra Kumar, West Godavari vs. Deputy Commissioner of Income Tax, Circle-1, Rajahmundry

ITA 42/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2017-18

Bench: Us:

Section 143(2)Section 143(3)

under Section 143(3), dated 12.12.2019, before the CIT(A) within the prescribed period i.e on 06.01.2020, but thereafter, he had opted for Vivad Se Vishwas Scheme, 2020. Elaborating on her contention, the Ld. AR submitted that the assessee was issued Form-1 and Form-2 under the aforesaid scheme ... further submitted that the Pr.CIT, Visakhapatnam, had thereafter issued Form No. 3 on 15.12.2020, determining the amount payable by the assessee under Vivad Se Vishwas Scheme. The Ld. AR submitted that as the assessee was unable to pool up the requisite funds for meeting out the aforesaid payment

Satya Narayan Dargarh, Kolkata vs. I.T.O., Ward - 36(1), Kolkata

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

ITA 477/KOL/2025[2015-2016]Status: DisposedITAT Kolkata24 Jul 2025AY 2015-2016

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

time of hearing, it was pointed out that the assessee has already opted for Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing Forms No.1 with the competent authority. The Form 2 has also been received by the assessee. It has therefore been prayed, vide letter dated 24.07.2025, that

Ocean Cassette Copier Pvt. Ltd., Kolkata vs. I.T.O., Ward - 1(1), Kolkata

The appeal is dismissed as withdrawn with liberty as prayed for

ITA 2411/KOL/2024[2012-2013]Status: DisposedITAT Kolkata24 Jul 2025AY 2012-2013

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.2411/Kol/2024 Assessment Year: 2012-13 Ocean Cassette Copier Pvt. Ltd.……..…………………....Appellant 1St Floor, R/No.106, Jaba Kusum 34 C R Avenue, Kolkata. [Pan: Aaaco2923K] Vs. Ito, Ward-1(1), Kolkata …………………..………………….…..... Respondent Appearances By: Shri P. K. Sanghai, Fca, Appeared On Behalf Of The Appellant. Shri Manas Mondal, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 24, 2025 Date Of Pronouncing The Order : July 24, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Dated 28.09.2024 Passed By The Nfac [In Short Cit(A)] Under Section 250 Of The Income-Tax Act, 1961. 2. The Assessment Order Submitted A Letter Dated 24.07.25 Stating That The Assessee Has Opted For Settlement ‘Vivad Se Vishwas Scheme" Before The Competent Authority & Form No. 1 Has Already Been Filed & Acknowledged. However, The Final Process Under The Scheme Is Yet To Be Completed. In View Of This, The Assessee Prayed For Withdrawal Of The Appeals With Liberty To Revive The Same In Case The Process Under The Scheme Fails For Any Reason & To Address The Issues Raised In The Appeal If Necessary In Future.

Section 250

Income-tax Act, 1961. 2. The assessment order submitted a letter dated 24.07.25 stating that the assessee has opted for settlement ‘Vivad se Vishwas Scheme" before the competent authority and Form No. 1 has already been filed and acknowledged. However, the final process under the scheme

Mahesh Vijay Pawar, Mumbai vs. ITO, Ward-34(2)(3), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 2815/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 Mahesh Vijay Pawar, Ito-34(2)(3), B-179/3 Government Colony, Aayakar Bhavan, M.K. Road, Vs. Bandra (East) Mumbai-400020. Mumbai-400051. Pan No. Aggpp 5115 M Appellant Respondent

For Respondent: Mr. Rakesh Joshi, Virtually
Section 143(3)Section 50C

assessee has opted for resolution of the dispute under the that the assessee has opted for resolution of the dispute under the Vivad se Vishwas Scheme, 2024 Vivad se Vishwas Scheme, 2024, and that the necessary declaration , and that the necessary declaration in this regard has already been filed

ACIT, Circle-14(1), New Delhi vs. Karvy Innotech Ltd, New Delhi

In the result, appeals of assessees in ITA Nos

ITA 7854/DEL/2019[2016-17]Status: DisposedITAT Delhi24 Jul 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Ms. Aditi Gupta, AdvFor Respondent: Ms. Monica Singh, CIT-DR

respectively. 2. The assessee has filed application for withdrawal of its appeals as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record copy of Form No. I and 2 filed under VSVS ... counsel for assessee prayed for liberty to revive appeals in case applications of assessee fail to mature for any reason under Vivad se Vishwas Scheme, 2024. 3. The ld. DR raised no objection to withdrawal of appeals by the assessees. 4. Both sides heard. In light of application made

ACIT, Circle-14(1), New Delhi vs. Karvy Innotech Ltd, New Delhi

In the result, appeals of assessees in ITA Nos

ITA 7853/DEL/2019[2015-16]Status: DisposedITAT Delhi24 Jul 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Ms. Aditi Gupta, AdvFor Respondent: Ms. Monica Singh, CIT-DR

respectively. 2. The assessee has filed application for withdrawal of its appeals as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record copy of Form No. I and 2 filed under VSVS ... counsel for assessee prayed for liberty to revive appeals in case applications of assessee fail to mature for any reason under Vivad se Vishwas Scheme, 2024. 3. The ld. DR raised no objection to withdrawal of appeals by the assessees. 4. Both sides heard. In light of application made

Karvy Innotech Ltd, New Delhi vs. ACIT, Circle-14(1), New Delhi

In the result, appeals of assessees in ITA Nos

ITA 7639/DEL/2019[2016-17]Status: DisposedITAT Delhi24 Jul 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Ms. Aditi Gupta, AdvFor Respondent: Ms. Monica Singh, CIT-DR

respectively. 2. The assessee has filed application for withdrawal of its appeals as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record copy of Form No. I and 2 filed under VSVS ... counsel for assessee prayed for liberty to revive appeals in case applications of assessee fail to mature for any reason under Vivad se Vishwas Scheme, 2024. 3. The ld. DR raised no objection to withdrawal of appeals by the assessees. 4. Both sides heard. In light of application made

Karvy Innotech Ltd, New Delhi vs. ACIT, Circle-14(1), New Delhi

In the result, appeals of assessees in ITA Nos

ITA 7638/DEL/2019[2015-16]Status: DisposedITAT Delhi24 Jul 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Ms. Aditi Gupta, AdvFor Respondent: Ms. Monica Singh, CIT-DR

respectively. 2. The assessee has filed application for withdrawal of its appeals as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record copy of Form No. I and 2 filed under VSVS ... counsel for assessee prayed for liberty to revive appeals in case applications of assessee fail to mature for any reason under Vivad se Vishwas Scheme, 2024. 3. The ld. DR raised no objection to withdrawal of appeals by the assessees. 4. Both sides heard. In light of application made

Vedanta Limited, New Delhi vs. ACIT, Circle-25(1), New Delhi

In the result, appeal of the assessee is dismissed in the terms aforesaid

ITA 759/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Jul 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Shri Harmeet Singh, ARFor Respondent: Shri Dharam Veer Singh, CIT DR
Section 254

assessee has filed an application dated 01.07.2025 for withdrawal of the present appeal as the 2 assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’). The assessee alongwith aforesaid application has filed copy of Form No.2 received from the Department. In view of the aforesaid

Anup Kumar HUF, Patna vs. ACIT, Cent. Cir-1, Patna

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

ITA 192/PAT/2025[2014-15]Status: DisposedITAT Patna22 Jul 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 192/Pat/2025 Assessment Year: 2014-2015 Anup Kumar Huf,…………………...….………Appellant 4A, Narayan Nilayam Apartment, Road No. 6 Rajendra Nagar, Patna-800016 Bihar [Pan:Aahha5422R] -Vs.- Assistant Commissioner Of Income Tax....Respondent Central Circle-1, Patna

Section 133ASection 142(1)Section 143(2)Section 246Section 251Section 5

Appeals), but the ld. CIT(Appeals) dismissed the appeal filed by the assessee stating that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and has received Form 2 from the Competent Authority intimating approval

Hemson & Co., Vadodara vs. The Pr.CIT, Vadodara -1, Vadodara

In the result, appeal of the assessee is dismissed

ITA 649/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad22 Jul 2025AY 2018-19

Bench: Smt.Annapurna Gupta & Shri T.R.Senthil Kumarhemson & Co. Vs. The Pr.Cit C/O. Anil R.Shah, Ca Vadodara-1 Shreeji House,4Th Floor Vadodara – 390 007 B/H. M.J. Library Ellisbridge Ahmedabad – 380 006 Pan No. : Aaafh 9117 R (Appellant) .. (Respondent)

For Appellant: Ms. Kinjal Shah, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 143(3)

relating to the Assessment Year (AY) 2018-19. 2. At the outset, Ld.Counsel for the assessee has filed application under the Direct Tax Vivad Se Vishwas Scheme, 2024 and paid the tax and produced Form No.3 dated 09/05/2025 with Hemson & Co. vs. Pr.CIT-Vadodara-1 Asst.Year – 2018-19 acknowledgement No.959751650090525

Avinash Dattatray Muley, Pune vs. PCIT, Pune

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

ITA 624/PUN/2025[2020-21]Status: DisposedITAT Pune22 Jul 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2020-21

For Appellant: Shri Sarang GudhateFor Respondent: Shri Amol Khairnar, CIT-DR
Section 143(2)Section 143(3)Section 263Section 48Section 54B

assessee has submitted various judicial pronouncements in support of his claim. Secondly, the assessee has submitted that he has filed application under Vivad se Vishwas Scheme 2024 and revision u/s 263 cannot be done in his case. 06. On perusal of the assessment order, it is clear that the case ... appeal with Commissioner (Appeals) (hereinafter CIT (A)] against the impugned assessment order dated 19.09.2022 and thereafter the assessee filed application under Direct Tax Vivad Se Vishwas Scheme 2024 (hereinafter DTVSVS -2024) to settle the appeal filed with CIT (A) vide Form 1 filed on 12.12.2024. 9.1 It is the contention

Lalita, Near Rest House, Ward No. Xvi vs. Commissioner of Income Tax (Appeals), Income Tax Dept., Delhi

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

ITA 1492/JPR/2024[2017-2018]Status: DisposedITAT Jaipur21 Jul 2025AY 2017-2018

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

filed on 14-12-2024 Appeal No.ITA 1402/JPR/2024 PAN No. AHYPL9607M. The assessee submitted application to settle the case as per Vivad Se Vishwas Scheme 2024. Thus the above appeal submitted is hereby withdrawn.’’ It is also noticed that the assessee has submitted Form 3 DTVSV 2024 issued ... materials available on record, it is found that the assessee is himself interested in withdrawing the appeal by settling the dispute, under Vivad Se Vishwas Scheme 2024. The Bench further feels that in case of any other reasons the dispute is not settled in Vivad Se Vishwas Scheme

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

case, the ld. CIT A (NFAC), has erred in not considering the issue that the appellant has availed the scheme of Vivad Se Vishwas and made the payment of Rs 1,94,48,037/- as per Form No 4, certificate/order of full and final settlement was issued ... Therefore, the act of the AO and the Hon'ble CIT NFAC Delhi was totally against the spirit of the scheme of Vivad Se Vishwas framed by the Govt Of India. 3 Facts of the case in brief, are, that the assessee is a trust furnished its return of income