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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

Sri Dwarika Dheesh Steels Pvt. Ltd., Faridabad vs. ITO, Ward- 2(4), Faridabad

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 2811/DEL/2019[2011-12]Status: DisposedITAT Delhi28 May 2021AY 2011-12

Bench: Shri G.S. Pannu & Shri Amit Shuklaassessment Year : 2011-12 Sri Dwarika Dheesh Steels Pvt.Ltd., Ito, Plot No.11-13, Nangla Gujran, Sohna Vs Ward-2(4), Road Indl.Area, Opp. Rawal Faridabad. International School, Faridabad, Haryana. Pan-Aaics6393K Appellant Respondent Appellant By None Respondent By Sh. Mahesh Thakur, Sr. Dr Date Of Hearing 28.05.2021 Date Of Pronouncement 28.05.2021

Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

S.K.Agarwal (HUF), New Delhi vs. ITO, Ward-39(4), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 2682/DEL/2019[2015-16]Status: DisposedITAT Delhi28 May 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Amit Shukla

Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Fatehabad Central Co-Operative Bank Ltd, Fatehabad vs. DCIT Sirsa Circle, Sirsa

In the result, the appeal of the assessee is dismissed

ITA 2357/DEL/2019[2012-13]Status: DisposedITAT Delhi28 May 2021AY 2012-13

Bench: Shri G.S. Pannu & Shri Amit Shuklaasstt. Year : 2012-13

For Appellant: Shri Ankit Gupta, AdvocateFor Respondent: Shri Mahesh Thakur, Sr. DR

ground that he has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained. 3. Learned Sr. DR has no objection for withdrawal

Technico Agri Sciences Ltd., Chandigarh vs. DCIT, Circle-25, New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 2291/DEL/2019[2012-13]Status: DisposedITAT Delhi28 May 2021AY 2012-13

Bench: Shri G.S. Pannu & Shri Amit Shukla

For Appellant: Sh. Tarun Sharma, CAFor Respondent: Sh.Mahesh Thakur,Sr.DR
Section 5(1)

opted to settle the dispute relating to the tax ITA-2291/Del/2019 2 arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Anil Kumar Gupta, New Delhi vs. DCIT Circle-1(2), New Delhi

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

ITA 1406/DEL/2019[2015-16]Status: DisposedITAT Delhi28 May 2021AY 2015-16

Bench: Us. The Learned Counsel For The Assessee, Vide Letter Dated 12Th April, 2021 Has Requested For Withdrawal Of The Appeal Filed By The Assessee & Stated That The Assessee Has Opted To Settle The Dispute Relating To The Tax Sh. Anil Kumar Gupta Vs. Dcit

Section 5(1)

settle the dispute relating to the tax Sh. Anil Kumar Gupta Vs. DCIT arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Sigma Management Systems Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 811/DEL/2018[2015-16]Status: DisposedITAT Delhi28 May 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Amit Shukla

For Appellant: NoneFor Respondent: Sh. Mahesh Thakur,Sr.DR
Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Jdcecaux S.A., New Delhi vs. DCIT, Circle- 2(1)(2), International Taxation, New Delhi

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

ITA 8107/DEL/2018[2015-16]Status: DisposedITAT Delhi28 May 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Amit Shuklaassessment Year : 2015-16 Jdcecaux S.A., Dcit, C/O-Jcdecaux Advertising India Vs Circle-2(1)(2), Pvt.Ltd., 231, Okhla Industrial International Taxation, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaccj8567A Appellant Respondent Appellant By Ms. Subhangi Arora, Ar Respondent By Sh. Mahesh Thakur, Sr. Dr Date Of Hearing 28.05.2021 Date Of Pronouncement 28.05.2021

Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Sigma Management Systems Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 810/DEL/2018[2014-15]Status: DisposedITAT Delhi28 May 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Amit Shukla

For Appellant: NoneFor Respondent: Sh. Mahesh Thakur,Sr.DR
Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Sigma Management Systems Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 809/DEL/2018[2013-14]Status: DisposedITAT Delhi28 May 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Amit Shukla

For Appellant: NoneFor Respondent: Sh. Mahesh Thakur,Sr.DR
Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Sigma Management Systems Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 808/DEL/2018[2012-13]Status: DisposedITAT Delhi28 May 2021AY 2012-13

Bench: Shri G.S. Pannu & Shri Amit Shukla

For Appellant: NoneFor Respondent: Sh. Mahesh Thakur,Sr.DR
Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Sigma Management Systems Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 807/DEL/2018[2011-12]Status: DisposedITAT Delhi28 May 2021AY 2011-12

Bench: Shri G.S. Pannu & Shri Amit Shukla

For Appellant: NoneFor Respondent: Sh. Mahesh Thakur,Sr.DR
Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Sigma Management Systems Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 806/DEL/2018[2010-11]Status: DisposedITAT Delhi28 May 2021AY 2010-11

Bench: Shri G.S. Pannu & Shri Amit Shukla

For Appellant: NoneFor Respondent: Sh. Mahesh Thakur,Sr.DR
Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Sigma Management Systems Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 805/DEL/2018[2009-10]Status: DisposedITAT Delhi28 May 2021AY 2009-10

Bench: Shri G.S. Pannu & Shri Amit Shukla

For Appellant: NoneFor Respondent: Sh. Mahesh Thakur,Sr.DR
Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Pratibha Ceramics P.Ltd, New Delhi vs. DCIT, Central Circle-1, Gurgaon

In the result, both appeals of the assessee are dismissed as withdrawn

ITA 7945/DEL/2018[2014-15]Status: DisposedITAT Delhi28 May 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Amit Shukla

Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Pratibha Ceramics P.Ltd, New Delhi vs. DCIT, Central Circle-1, Gurgaon

In the result, both appeals of the assessee are dismissed as withdrawn

ITA 7944/DEL/2018[2013-14]Status: DisposedITAT Delhi28 May 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Amit Shukla

Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Pawan Kumar Khurana, New Delhi vs. DCIT, Circle-12(2), New Delhi

In the result, the appeals of the assessee are dismissed

ITA 7872/DEL/2018[2014-15]Status: DisposedITAT Delhi28 May 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Amit Shukla

For Appellant: Shri Joginder Singh Kochar, CAFor Respondent: Shri Mahesh Thakur , Sr. DR

ground that he has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained. 3. Learned Sr. DR has no objection for withdrawal

Pawan Kumar Khurana, New Delhi vs. DCIT, Circle-12(2), New Delhi

In the result, the appeals of the assessee are dismissed

ITA 7871/DEL/2018[2013-14]Status: DisposedITAT Delhi28 May 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri Amit Shukla

For Appellant: Shri Joginder Singh Kochar, CAFor Respondent: Shri Mahesh Thakur , Sr. DR

ground that he has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under the Vivad Se Vishwas Scheme, 2020 and certificate to this effect in Form No. 3 has already been obtained. 3. Learned Sr. DR has no objection for withdrawal

Dlf South Point Ltd., New Delhi vs. DCIT, Circle- 7(1), New Delhi

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 7706/DEL/2018[2014-15]Status: DisposedITAT Delhi28 May 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Amit Shuklaassessment Year : 2014-15 Dlf South Point Ltd., Dcit, 9Th Floor, Dlf Centre, Sansad Vs Circle-7(1), Marg, New Delhi-110001. New Delhi. Pan-Aaecd8309G Appellant Respondent Assessment Year : 2014-15 Dlf South Point Ltd., Dcit, (Successor To Dlf South Point), Vs Circle-7(1), 9Th Floor, Dlf Centre, Sansad New Delhi. Marg, New Delhi-110001. Pan-Aaecd8309G Appellant Respondent Appellant By None Respondent By Sh. Mahesh Thakur, Sr. Dr Date Of Hearing 28.05.2021 Date Of Pronouncement 28.05.2021

Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Dlf South Point Ltd. (Successor to Dlf South Point), New Delhi vs. DCIT, Circle- 7(1), New Delhi

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 7705/DEL/2018[2014-15]Status: DisposedITAT Delhi28 May 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri Amit Shuklaassessment Year : 2014-15 Dlf South Point Ltd., Dcit, 9Th Floor, Dlf Centre, Sansad Vs Circle-7(1), Marg, New Delhi-110001. New Delhi. Pan-Aaecd8309G Appellant Respondent Assessment Year : 2014-15 Dlf South Point Ltd., Dcit, (Successor To Dlf South Point), Vs Circle-7(1), 9Th Floor, Dlf Centre, Sansad New Delhi. Marg, New Delhi-110001. Pan-Aaecd8309G Appellant Respondent Appellant By None Respondent By Sh. Mahesh Thakur, Sr. Dr Date Of Hearing 28.05.2021 Date Of Pronouncement 28.05.2021

Section 5(1)

stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed

Parvinder Makked, New Delhi vs. ITO, Ward-45(2), New Delhi

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

ITA 7359/DEL/2018[2015-16]Status: DisposedITAT Delhi28 May 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri Amit Shukla

Section 5(1)

ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed