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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

Chaitanya Builders Pvt. Ltd., Aligarh vs. DCIT, Central Circle, Dehradun

In the result, appeals of the assessee are dismissed as withdrawn

ITA 1899/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Mar 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri K.N.Chary

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

S Chand Hotels (P) Ltd., New Delhi vs. Addl. CIT, Range- 22, New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 1860/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Mar 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri K. Narasimha Charyassessment Year : 2014-15 M/S S. Chand Hotels (P) Vs. Addl. Cit, Range-22, Ltd., New Delhi 7361, Ram Nagar, Paharganj, New Delhi (Pan: Aapcs7512M) (Appellant) (Respondent) Appellant By : Ms. Rinky Sharma, Adv. Respondent By : Sh. M. Baranwal, Sr. Dr. Date Of Hearing : 12.03.2021 Date Of Pronouncement : 12.03.2021 Order Per G.S. Pannu, Vp : This Appeal By The Assessee For The Assessment Year 2014-15 Is Directed Against The Order Of Learned Cit(A)-30, New Delhi. 2. The Assessee’S A.R. Vide Letter Dated 13.2.2021 Has Requested For Withdrawal Of The Appeal Filed By The Assessee & Stated That The Assessee

For Appellant: Ms. Rinky Sharma, AdvFor Respondent: Sh. M. Baranwal, Sr. DR
Section 5(1)

that the assessee 2 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

Hari Iron (India) Ltd, Gurgaon vs. ACIT, Central Circle-16, New Delhi

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 1785/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Mar 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Mr. Nippun Mittal, CAFor Respondent: Sh. M. Baranwal, 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

Hari Iron (India) Ltd, Gurgaon vs. ACIT, Central Circle-16, New Delhi

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 1784/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Mar 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Mr. Nippun Mittal, CAFor Respondent: Sh. M. Baranwal, 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

Hari Iron (India) Ltd, Gurgaon vs. ACIT, Central Circle-16, New Delhi

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 1783/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Mar 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Mr. Nippun Mittal, CAFor Respondent: Sh. M. Baranwal, 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

Hari Iron (India) Ltd, Gurgaon vs. ACIT, Central Circle-16, New Delhi

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

ITA 1782/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Mar 2021AY 2012-13

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Mr. Nippun Mittal, CAFor Respondent: Sh. M. Baranwal, 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

Hari Iron (India) Ltd, Gurgaon vs. ACIT, Central Circle-16, New Delhi

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

ITA 1781/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Mar 2021AY 2011-12

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Mr. Nippun Mittal, CAFor Respondent: Sh. M. Baranwal, 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

Hari Iron (India) Ltd, Gurgaon vs. ACIT, Central Circle-16, New Delhi

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

ITA 1780/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Mar 2021AY 2010-11

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Mr. Nippun Mittal, CAFor Respondent: Sh. M. Baranwal, 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

Hari Iron (India) Ltd, Gurgaon vs. ACIT, Central Circle-16, New Delhi

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

ITA 1779/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Mar 2021AY 2009-10

Bench: Shri G.S. Pannu & Shri K. Narasimha Chary

For Appellant: Mr. Nippun Mittal, CAFor Respondent: Sh. M. Baranwal, 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

Radlay Metal Products P.Ltd, Delhi vs. ITO, Ward-20(4), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1350/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Mar 2021AY 2009-10

Bench: Shri G.S. Pannu & Shri K Narasimha Charyasstt. Year : 2009-10

For Appellant: Shri Aditya Kumar, AdvocateFor Respondent: Shri M Baranwal , 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

G.D. Bakers Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

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

ITA 1333/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Mar 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri K.N.Chary

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

G.D. Bakers Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

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

ITA 1332/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Mar 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri K.N.Chary

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

G.D. Bakers Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

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

ITA 1331/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Mar 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri K.N.Chary

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

G.D. Bakers & Confectioners Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

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

ITA 1330/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Mar 2021AY 2013-14

Bench: Shri G.S. Pannu & Shri K.N.Chary

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

G.D. Bakers & Confectioners Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

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

ITA 1329/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Mar 2021AY 2012-13

Bench: Shri G.S. Pannu & Shri K.N.Chary

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

G.D. Bakers & Confectioners Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

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

ITA 1328/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Mar 2021AY 2011-12

Bench: Shri G.S. Pannu & Shri K.N.Chary

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

Mansha Builders and Contractors Pvt. Ltd., Faridabad vs. DCIT, Circle- I, Faridabad

In the result, the appeal of the assessee is dismissed

ITA 1283/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Mar 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri K Narasimha Charyasstt. Year : 2014-15

For Appellant: NoneFor Respondent: Shri M Baranwal , 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

Chetan Jain, New Delhi vs. ACIT, Central Circle- 3, New Delhi

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

ITA 7170/DEL/2017[2015-16]Status: DisposedITAT Delhi12 Mar 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri K.N.Chary

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

Swati Jain, New Delhi vs. ACIT, Central Circle- 3, New Delhi

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

ITA 7169/DEL/2017[2014-15]Status: DisposedITAT Delhi12 Mar 2021AY 2014-15

Bench: Shri G.S. Pannu & Shri K. Narasimha Charyassessment Year : 2014-15

For Appellant: Mr. Nippun Mittal, CAFor Respondent: Sh. M. Baranwal, Sr. DR
Section 5(1)

opted to settle the dispute relating to the tax arrears for the assessment year under 2 ITA-7169/Del/2017 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

Sobha Jain, New Delhi vs. ACIT, Central Circle- 3, New Delhi

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

ITA 7168/DEL/2017[2015-16]Status: DisposedITAT Delhi12 Mar 2021AY 2015-16

Bench: Shri G.S. Pannu & Shri K. Narasimha Charyita No.7166/Del/2017, A.Y. 2013-14

For Appellant: Mr. Nippun Mittal, CAFor Respondent: Sh. M. Baranwal, Sr. DR
Section 5(1)

opted 2 ITA-7166, 7167, 7168/Del/2017 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