Vivad se Vishwas — 4,976 case laws

Income Tax Officer, Faridabad vs. Savita Bhatia, Faridabad

Appeal is dismissed

ITA 148/DEL/2026[2015]Status: DisposedITAT Delhi10 Feb 2026

Bench: Sh. Satbeer Singh Godaraita No. 148/Del/2026 : Asstt. Year: 2015-16 Income Tax Officer, Vs Savita Bhatia, B-Block, New Cgo Complex, 108-A, Sector-11 D, Nh-Iv, Nit, Faridabad-121001 Faridabad-121006 (Appellant) (Respondent) Pan No. Alupb1524F Assessee By: Ms. Savita Bhatia (Individual) Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Revenue’S Appeal For Assessment Year 2015-16 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081511509(1) Dated 07.10.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Savita Bhatia (Individual)For Respondent: Sh. Manoj Kumar, Sr. DR

Section 147

that the assessee has already submitted it’s Form 2 & 4 before the prescribed authority for settling the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. 4. The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage. 2 Savita Bhatia

DCIT, Vikash Bhawan Delhi vs. Rajan Kumar, Laxmi Nagar, Delhi

In the result, the appeal of the Revenue appeal is dismissed and the cross objection filed by the assessee is allowed in the aforesaid manner

ITA 130/DEL/2025[2012-13]Status: DisposedITAT Delhi06 Feb 2026AY 2012-13

Bench: Shri Sudhir Kumar & Smt. Renu Jauhridcit Vs Rajan Kumar Room No. 218-D Block, 31,Vijay Block Laxmi Vikash Bhawan, Nagar Delhi-110092 Delhi- 110 002 Pan: Caapk8381E

Section 132Section 142(1)Section 143(1)Section 147Section 148Section 69A

assessee filed the appeal before the tribunal, which was disposed-off, on the ground the assessee opted the scheme Vivad se Vishwas scheme and settled the dispute. 4. Further information received from the investigation wing that a search action u/s 132 of the Act was carried out at premise

Sundararajan Raghunathan, Chennai vs. ITO, Non Corp Ward-9(5), Chennai

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 2842/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Mr.K. Ilaiyaraja, Addl.CIT

Section 250

have filed appeal before Ld CIT(A) against the action of AOP and also opted for settlement of Tax dispute through Direct Tax Vivad-Se-Vishwas Scheme- 2020 (hereinafter referred to as ‘the Scheme‘) and filed Form-3 dated 05.02.2021 issued by the Ld.PCIT, Chennai-1, which fact the Ld.CIT ... under: 4. In view of the above, the appeal is treated as withdrawn by the appellant in terms of the Direct Tax Vivad Se Vishwas Scheme, 2020. However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year

DCIT, Gurgaon vs. Omaxe Limited, Gurgaon

In the result, the appeal of the assessee is Partly Allowed

ITA 2149/DEL/2025[2017]Status: DisposedITAT Delhi04 Feb 2026

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthiita No. 2149/Del/2025 (A.Y. 2017-18) Dcit V Omaxe Limited 7Th Floor, Hsiidc Building, Income S 19B, First Floor, Omaxe Tax Office, Udyogvihar, Phase-5 Celebration Mall, Shona Gurgaon, Haryana Road, Gurgaon, Haryana Pan: Aaaco0171H Appellant Respondent Assessee By Sh. Akshat Jain, Ar & Sh. Rajat Jain, Ar Revenue By Sh. Dharm Veer Singh, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 04/01/2026

Section 801B

LIBOR + 100 or 200 is concerned, the issue was settled by the assessee before the Income Tax Authorities thereby filing application under "Vivad Se Vishwas Scheme". Besides this, the CIT(A) has directed the AO/TPO to charge interest rate at the rate of LIBOR+5% on the loan advanced ... concerned, the issue was settled by the assessee before the Income Tax 13 ITA Nos. 78 & 79/De/2016 Authorities thereby filing application under "Vivad Se Vishwas Scheme" Besides this, the CIT(A) has directed the AO/TPO to charge interest rate at the rate of LIBOR+5% on the loan advanced

DCIT, Gurgaon vs. Omaxe Limited, Gurgaon

In the result, the appeal of the assessee is Partly Allowed

ITA 2148/DEL/2025[2016]Status: DisposedITAT Delhi04 Feb 2026

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthiita No. 2149/Del/2025 (A.Y. 2017-18) Dcit V Omaxe Limited 7Th Floor, Hsiidc Building, Income S 19B, First Floor, Omaxe Tax Office, Udyogvihar, Phase-5 Celebration Mall, Shona Gurgaon, Haryana Road, Gurgaon, Haryana Pan: Aaaco0171H Appellant Respondent Assessee By Sh. Akshat Jain, Ar & Sh. Rajat Jain, Ar Revenue By Sh. Dharm Veer Singh, Cit Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 04/01/2026

Section 801B

LIBOR + 100 or 200 is concerned, the issue was settled by the assessee before the Income Tax Authorities thereby filing application under "Vivad Se Vishwas Scheme". Besides this, the CIT(A) has directed the AO/TPO to charge interest rate at the rate of LIBOR+5% on the loan advanced ... concerned, the issue was settled by the assessee before the Income Tax 13 ITA Nos. 78 & 79/De/2016 Authorities thereby filing application under "Vivad Se Vishwas Scheme" Besides this, the CIT(A) has directed the AO/TPO to charge interest rate at the rate of LIBOR+5% on the loan advanced

Neeraj Kumar, Agra vs. Income Tax Officer Ward 2(1)(3), Agra

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

ITA 538/AGR/2025[2011-12]Status: DisposedITAT Agra03 Feb 2026AY 2011-12

Bench: Shri M. Balaganeshneeraj Kumar, Vs. Income Tax Officer, 18/24, Ghadi Hussaini Ward-2(1)(3), Prakash Nagar, Agra Agra (Appellant) (Respondent) Pan: Ajwpn8393C Assessee By : Shri Jitendra Garg, Adv Shri Pradumn Garg, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 03/02/2026

For Appellant: Shri Jitendra Garg, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 139Section 144Section 147Section 148Section 154Section 250Section 271(1)(b)Section 44ASection 69A

same before the Learned JCIT(A). The Learned JCIT(A) dismissed the appeal of the Assessee on the ground that Assessee had availed Vivad Se Vishwas Neeraj Kumar Scheme 2020 and that Form No. 5 has been issued by the Jurisdictional Principal Commissioner of Income Tax and accordingly dismissed ... appeal of the Assessee. Factually, there was no availment of Vivad Se Vishwas Scheme by the Assessee at all for the quantum proceedings. In fact, the Assessee had only availed the same in respect of penalty levied under section 271(1)(b) of the Act. Accordingly, the Assessee filed

M/S Eklavya Estate Pvt.Ltd., Ranchi vs. Deputy Commissioner of Income Tax, Central Circle-2, Ranchi

In the result, this appeal of the assessee is allowed

ITA 258/RAN/2024[2018-19]Status: DisposedITAT Ranchi03 Feb 2026AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Eklavya Estate Pvt. Ltd., D.C.I.T., H-95, Harmu Housing Colony, Central Circle-2, Vs. Ranchi-834002 (Jharkhand) Ranchi. Pan No. Aabce 5815 F Appellant/ Assessee Respondent/ Revenue

Section 133ASection 270ASection 274

quantum appeal against the addition made is still (as on date) pending with Id CIT(A) 3 Patna wherein an application under Vivad se Vishwas Scheme 2024 was filed and has been rejected by the Ld PCIT. 4) That anyhow as the case may be, it is a settled principle

Ramesh Chandra Dethaliya, Poliaikalan vs. Income Tax Officer, Shajapur

Appeal is dismissed

ITA 629/IND/2025[2010-11]Status: DisposedITAT Indore03 Feb 2026AY 2010-11

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 02Section 271ASection 271BSection 39Section 44ASection 92Section 93

areas under subsection (2) of section 92 read with section 93 of Finance Act (No. 2) of 2024 under the Direct Tax Vivad Se Vishwas Scheme, 2024. It is certified by the competent authority that surn of being Rs. 60,192has been paid by the declarant towards full and final ... sought deletion of penalty levied by the assessing officer under section 271A of the IT Act stating that he has opted for the Vivad Se Vishwas Scheme, 2024. Sa: It may be appreciated that the CBDT has issued circufar'No/19 of 2024 which is a guideline or guidance note

Guardian Portfolio Consultants Pvt Ltd, New Delhi vs. ITO Ward - 10(4), New Delhi

Appeal is dismissed as withdrawn in above terms, subject to all just exceptions

ITA 4639/DEL/2019[2009-10]Status: DisposedITAT Delhi02 Feb 2026AY 2009-10

Bench: Shri Satbeer Singh Godaraassessment Year: 2009-10 Guardian Portfolio Vs. Income Tax Officer, Consultants Pvt. Ltd., Ward-10(4), B-45, Inderpuri, Delhi New Delhi Pan: Aaccg7863J (Appellant) (Respondent) Assessee By Sh. Tarun Chanana, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 143(3)

assessee submits during the course of hearing that the assessee herein has opted for settling the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 by filing the prescribed Form-1 in the office of the designated authority. He, therefore, requested for withdrawal of the instant appeal

Biliya Seva Sahkari Mandli Limited, Morbi, Rajkot vs. ITO Ward 1, Morbi

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

ITA 742/RJT/2025[2018-19]Status: DisposedITAT Rajkot29 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 742/Rjt/2025 Assessment Year: (2018-19) Biliya Seva Sahkari Mandli Vs. Income Tax Office, Aayakar Limited Vibhag, J.K. Chamber, National At. Biliya, Tal. Morbi, Gujarat, Highway-8-A, At- Lalpar, Morvi 363641 (Gujarat) Morbi 363642 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabab3498H (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. A.RFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR

Section 147Section 234ASection 234FSection 253(5)Section 270ASection 80P(2)(d)

wrongly dismissed the appeal, on the ground that the assessee has chosen to settle the dispute through DTVSV scheme “The Direct Tax Vivad Se Vishwas Scheme- 2024” while the assessee has no submitted any withdraw letter to the Ld. CIT(A) However, the counsel has stated that the assessee ... filed application for “The Direct Tax Vivad Se Vishwas Scheme-2024” for A.Y. 2019-20. the assessee has withdrawn the appeal and got settle the dispute through the “The Direct Tax Vivad Se Vishwas Scheme-2024”. For that the assessee has submitted the withdrawal letter of appeal and from

Deputy Commissioner of Income Tax, Circle -16(2), Hyderabad vs. Menzies Bobba Ground Handling Services Private Limited, Hyderabad

In the result, appeal of the Revenue is dismissed

ITA 112/HYD/2021[2015-16]Status: DisposedITAT Hyderabad28 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.112/Hyd/2021

For Appellant: CA SowndaryaFor Respondent: Dr. Sachin Kumar And

Section 90Section 91Section 92

learned Authorised Representative of the Assessee has filed an application dated 12.01.2026 and submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme-2024 to settle the dispute involved in this appeal of the department. The Designated Authority has issued Form-2 dated 05.01.2026 whereby the arrear ... appeal of the Revenue is not maintainable and liable to be dismissed as withdrawn as the dispute is already settled under Direct Tax Vivad Se Vishwas Scheme-2024. 3. The learned DR has also fairly submitted that in view of settlement of the dispute under Direct Tax Vivad Se Vishwas

Carcanet Infra Projects Private Limited, Pune vs. ITO, Ward1(2), Pune

In the result, additional ground raised by the assessee is allowed

ITA 2241/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2241/Pun/2025 निर्धारण वषा / Assessment Years: 2014-15 Carcanet Infra Projects Private V The Income Tax Officer, Limited, S Ward-1(2), Pune. Office No.460, Marvel Vista, Lulla Nagar Chowk, Sahaney Sujan Park, Bibwewadi, Pune – 411037. Pan: Aaecc5337M Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajeev Thakkar Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 22/01/2026 Date Of Pronouncement 27/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15 Dated 04.07.2025 Emanating From The Assessment Order Passed Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961, Dated 25.03.2019. Ita No.2241/Pun/2025 [A] Additional Ground Raised By The Assessee As Follows : “1) On The Facts & In The Circumstances Of The Case & In Law, The Ld. Commissioner Of Income-Tax (Appeals) Erred In Passing The Impugned Order Under Section 250 Dated 0-4Th July, 2025, Ignoring The Fact That An Earlier Order Under Section 250 Dated 23Rd November, 2021 Had Already Been Passed Allowing Withdrawal Of The Appeal Consequent To The Assessee Having Opted For The Direct Tax Vivad Se Vishwas Scheme, 2020. Justification For Raising Additional Grounds 1) The Grounds Had Remained To Be Specifically Raised While Filing The Appeal. 2) The Grounds Raised Are Legal, Factual & Goes To The Root Of The Matter.” Findings & Analysis : 2. We Have Heard Both The Parties & Perused The Records.

Section 143(3)Section 250

dated 23rd November, 2021 had already been passed allowing withdrawal of the appeal consequent to the Assessee having opted for the Direct Tax Vivad se Vishwas Scheme, 2020. Justification for raising Additional grounds 1) The grounds had remained to be specifically raised while filing the appeal. 2) The grounds raised ... ld.CIT(A) vide order dated 23.11.2021 for A.Y.2014-15 dismissed the appeal of the assessee as withdrawn as Assessee filed application under Direct Tax Vivad se Vishwas Scheme. The ld.ICT(A) has mentioned that assessee received Form No.5 having Certificate No.826623400161220. Ld.AR has filed copies of Form No.5, ld.CIT