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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

Faisal Hamid, New Delhi vs. Income Tax Officer Ward 1, Srinagar

In the result, both the appeals filed by the assessees are dismissed as

ITA 121/ASR/2024[2012-2013]Status: DisposedITAT Amritsar24 Mar 2025AY 2012-2013

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Written submissions
Section 250(6)Section 92(1)

assessee has filed written request for withdrawal of the respective appeals due to the reasons that they have filed application under “Direct Tax Vivad Se Vishwas Scheme-2024”, for settlement of disputes relating to tax arrears, in respect of the assessment years stated above. 3. Documentary evidence in Form

Smt. Kamla Devi, Hoshiarpur vs. Income Tax Officer, Hoshiarpur

In the result, both the appeals filed by the assessees are dismissed as

ITA 392/ASR/2009[2003-04]Status: DisposedITAT Amritsar24 Mar 2025AY 2003-04

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Written submissions
Section 250(6)Section 92(1)

assessee has filed written request for withdrawal of the respective appeals due to the reasons that they have filed application under “Direct Tax Vivad Se Vishwas Scheme-2024”, for settlement of disputes relating to tax arrears, in respect of the assessment years stated above. 3. Documentary evidence in Form

Alpanaba Pravinsinh Jadeja, Rajkot vs. The ITO WD-1 (1) (3), Rajkot

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

ITA 835/RJT/2024[2017-18]Status: DisposedITAT Rajkot24 Mar 2025AY 2017-18

Bench: Dr. Arjun Lal Saini, Am & Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 835/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2017-18) (Hybrid Hearing) Alpanaba Pravinsinh Jadeja Vs. The Ito, Ward-1(2)(3), Rajkot C/O. R. K. Shukla & Co. 201, Aayakar Bhavan, Race Opera Tower, Jawahar Road, Course Ring Road, Opp. Galaxy Hotel, Rajkot – 360001 Rajkot - 360001

Section 143(3)

pending before your god Alpanaba Pravinsinh Jadeja self. The assessee has applied for settlement of dispute under the scheme of the “Direct Tax Vivad Se Vishwas Scheme, 2025” 3. That the assessee has received an order in Form No. 4 (Dispute Settled) issued by Revenue Department copy of order (Form

Ashok Seles Company Pvt.Ltd., Kanpur vs. Deputy CIT. Circle-2(1)(1), Kanpur

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

ITA 189/LKW/2022[2019-20]Status: DisposedITAT Lucknow24 Mar 2025AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2019-20 Ashok Sales Company Private V. The Dcit Limited Circle 2(1)(1) 51/92, Shree Bhagwati Tower Kanpur Nayaganj, Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri A. P. Sinha, Advocate (Proxy Of Shri Pradeep Kapoor, C.A.) Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 24 03 2025 Date Of Pronouncement: 24 03 2025 O R D E R

For Appellant: Shri A. P. Sinha, Advocate (Proxy of Shri Pradeep Kapoor, C.A.)For Respondent: Shri Sunil Kumar Rajwanshi, D.R

Pradeep Kapoor, which was received by the Registry of this Office on 21.03.2025, stating therein that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, ITA No.189/LKW/2022 Page 2 of 2 2024 (DTVSVS, 2024) and Form No.2 under DTVSVS, 2024 has been enclosed therewith. The prayer ... records with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not finally accepted by the Department. 5. In the result, the appeal of the assessee is dismissed for statistical purposes. Order pronounced

Ratan Housing Development Limited, Kanpur vs. DCIT, Circle 2(1)(1), Kanpur

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

ITA 165/LKW/2022[2019-20]Status: DisposedITAT Lucknow24 Mar 2025AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2019-20 Ratan Housing Development V. The Dcit Limited Circle 2(1)(1) 113/70, Swaroop Nagar Kanpur Kanpur 208002 Tan/Pan:Aaccr6099R (Appellant) (Respondent) Appellant By: Shri A. P. Sinha, Advocate (Proxy Of Shri Pradeep Kapoor, C.A.) Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 24 03 2025 Date Of Pronouncement: 24 03 2025 O R D E R

For Appellant: Shri A. P. Sinha, Advocate (Proxy of Shri Pradeep Kapoor, C.A.)For Respondent: Shri Sunil Kumar Rajwanshi, D.R

Pradeep Kapoor, which was received by the Registry of this Office on 28.02.2025, stating therein that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, ITA No.165/LKW/2022 Page 2 of 2 2024 (DTVSVS, 2024) and Form No.2 under DTVSVS, 2024 has been enclosed therewith. The prayer ... records with the liberty to the assessee to approach the Tribunal again in case the assessee’s application under Direct Tax Vivad Se Vishwas Scheme, 2024 is not finally accepted by the Department. 5. In the result, the appeal of the assessee is dismissed for statistical purposes. Order pronounced

Institute of Hotel Management, Lucknow vs. Commissioner of Income Tax (E), Lucknow

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

ITA 448/LKW/2019[2016-17]Status: DisposedITAT Lucknow24 Mar 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2016-17 Institute Of Hotel Management, V. The Cit (Exemptions) Sector G, Aliganj, Lucknow Lucknow Tan/Pan:Aaaai0682H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Advocate Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 24 03 2025 Date Of Pronouncement: 24 03 2025 O R D E R

For Appellant: Shri Devashish Mehrotra, AdvocateFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 263

filed and application dated 25.02.2025, stating therein that the assessee is contemplating for settlement of his case for the year under consideration under Vivad Se Vishwas Scheme, 2024, therefore, he may be permitted to withdraw the appeal in ITA No.448/LKW/2019. ITA No.448/LKW/2019 Page 2 of 2 3. Learned

Deputy Commissioner of Income Tax, Circle-4(1)(1), Ahmedabad vs. Yanfeng India Automotive Interior Systems Pvt Ltd, Ahmedabad

Accordingly, the appeal filed by the Revenue is dismissed

ITA 917/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad24 Mar 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita No.917/Ahd/2023 निर्धारण वर्ष / Assessment Year : 2017-18 Dy.Commissioner Of Income Tax, Circle-4(1)(1) Ahmedabad Yanfeng India Automotive बनाम / V/S. Interior Systems Pvt.Ltd. Plot No.Av21, Gidc Sandnad-Ii, Village Bol, Sanand Ahmedabad – 382 110 स्थायी लेखा सं./Pan: Aaacy 5078 P (अपीलार्थी/ Appellant) (प्रत्यर्थी / Respondent) Assessee By : Shri Parimalsinh B. Parmar, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख /Date Of Hearing : 24/03/2025 घोषणा की तारीख / Date Of Pronouncement: 24/03/2025 आदेश/Order Per Makarand V. Mahadeokar, Am: This Appeal Has Been Filed By The Revenue Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)"] Dated 21.09.2023 For The

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 143(3)

submitted an application seeking withdrawal of the appeal, stating that the assessee has opted for settlement of the dispute under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024. In support of the said contention, a copy of Form No. 2 was placed on record, which shows that the amount

India Luxco Retail Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, Circle 10(1), New Delhi

Appeal is dismissed as withdrawn

ITA 4386/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi24 Mar 2025

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

For Appellant: Department byFor Respondent: Shri Rohit Garg, CIT DR

Counsel for the Assessee vide letter dated 24/03/2025 submitted that the Assesseehad opted to settle the dispute in appeal through Direct Tax Vivad se Vishwas Scheme, 2024 and accordingly submitted Form 1 and 2 issued under the said scheme. 3. Heard rival submissions, perused Form 1 and 2 filed

General Motors India Private Limited, Gurgaon vs. The Deputy Commissioner of Income Tax, Circle 1(1), Gurgaon, Haryana

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

ITA 4385/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi24 Mar 2025

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarassessment Year: 2020-21 General Motors India Private Vs. Assessment Unit Limited, Office No.3-102-B 3Rd Income Tax Department, Flooor, We Work Blue One The Deputy Commissioner Square, 246, Phase Iv, Udyog Of Income Tax, Circle-1(1), Vihar, Gurgaon, Haryana Gurgaon, Pin: 1220 16 Haryana Pan No. Aaacg8371P (Appellant) (Respondent)

For Appellant: Ms. Kashish Gupta, AdvFor Respondent: Shri Jitender Singh, SR. DR
Section 4

No.372 of 2020 dated 16.10.2020, wherein the Hon’ble High Court after considering the intention of the assessee to avail the benefit of ‘Vivad se Vishwas Scheme 2020’ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- “7. As observed, the assessee is given

Bikram Singh, South West vs. ACIT, Delhi

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

ITA 4319/DEL/2024[2017-18]Status: DisposedITAT Delhi24 Mar 2025AY 2017-18

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2017-18]

Section 4

Counsel for the assessee requested for withdrawal of the appeal on the ground that the assessee has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2017-18 and submitted that assessee has also received Form No.3 with respect to such scheme ... No.372 of 2020 dated 16.10.2020, wherein the Hon'ble High Court after considering the intention of the assessee to avail the benefit of Vivad se Vishwas Scheme 2020' (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- "7. As observed, the assessee is given

India Steel Summit Private Limited, India vs. Deputy Commissioner of Income-Tax, Circle 10(1), New Delhi

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

ITA 3930/DEL/2024[2020-21]Status: DisposedITAT Delhi24 Mar 2025AY 2020-21

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarassessment Year: 2020-21 India Steel Summit Private Vs. Deputy Commissioner Of Limited, 2F-2G, Ecotech Iii, Income Tax, Circle-10(1), Udyog Kendra, Surajpur S.O New Delhi I.A. Surajpur, Gautam Buddha Nagar, Gr. Noida, Up Pin: 201 306 Pan No. Aakcs7687N (Appellant) (Respondent)

For Appellant: Ms. Kashish Gupta, AdvFor Respondent: Shri Jitender Singh, SR. DR
Section 4

No.372 of 2020 dated 16.10.2020, wherein the Hon’ble High Court after considering the intention of the assessee to avail the benefit of ‘Vivad se Vishwas Scheme 2020’ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- “7. As observed, the assessee is given

Sangeeta Bansal, Delhi vs. DCIT, Central Circle-31, New Delhi

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

ITA 237/DEL/2023[2015-16]Status: DisposedITAT Delhi24 Mar 2025AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarassessment Year: 2015-16 Sangeeta Bansal, Vs. Deputy Commissioner Of 425, Jagriti Enclave, East Income Tax, Delhi, Anand Vihar, S.O. Central Circle-31, Delhi-1100 92 New Delhi Pan No. Aaipb2360E (Appellant) (Respondent)

For Appellant: Ms. Shilpi Gupta, CA & Shri SheryFor Respondent: Shri Jitender Singh, SR. DR
Section 143(3)Section 4

No.372 of 2020 dated 16.10.2020, wherein the Hon’ble High Court after considering the intention of the assessee to avail the benefit of ‘Vivad se Vishwas Scheme 2020’ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- “7. As observed, the assessee is given

Nisshinbo Mechatonics India Private Ltd., Haryana vs. ACIT Circle 3(1), Haryana

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

ITA 684/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Mar 2025AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarassessment Year: 2017-18 Nisshinbo Mechatonics India Vs. Acit, Circle-3(1), Private Ltd., Plot Nos.25 & 26, Haryana Sector 2A, Imt Manesar, Gurgaon, Haryana Pin 122050 Pan No. Aadcn7270R (Appellant) (Respondent)

For Appellant: Ms. Kashish Gupta, CAFor Respondent: Shri Jitender Singh, SR. DR
Section 4

No.372 of 2020 dated 16.10.2020, wherein the Hon’ble High Court after considering the intention of the assessee to avail the benefit of ‘Vivad se Vishwas Scheme 2020’ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- “7. As observed, the assessee is given

Open Solutions Software Services Private Limited, New Delhi vs. DCIT, Circle-19(1), New Delhi

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

ITA 2372/DEL/2022[2018-19]Status: DisposedITAT Delhi24 Mar 2025AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarassessment Year: 2018-19 Open Solutions Software Vs. Deputy Commissioner Of Services Private Ltd., Income Tax 19(1), First Floor, Annexe Building, New Delhi 30, Nizamuddin East, New Delhi Pin: 1100 13 Pan No. Aaaco7542C8 (Appellant) (Respondent)

For Appellant: Ms. Kashish Gupta, AdvFor Respondent: Shri Jitender Singh, SR. DR
Section 4

No.372 of 2020 dated 16.10.2020, wherein the Hon’ble High Court after considering the intention of the assessee to avail the benefit of ‘Vivad se Vishwas Scheme 2020’ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- “7. As observed, the assessee is given

Sangeeta Bansal, New Delhi vs. Pr. CIT Central -3, New Delhi

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

ITA 1263/DEL/2020[2015-16]Status: DisposedITAT Delhi24 Mar 2025AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarassessment Year: 2015-16 Sangeeta Bansal, Vs. Pr. Commissioner Of Income 425, Jagriti Enclave, Tax, Central-3, Delhi-1100 92 New Delhi Pan No. Aaipb2360E (Appellant) (Respondent)

For Appellant: Ms. Shilpi Gupta, CA & Shri SheryFor Respondent: Shri Jitender Singh, SR. DR
Section 263Section 4

No.372 of 2020 dated 16.10.2020, wherein the Hon’ble High Court after considering the intention of the assessee to avail the benefit of ‘Vivad se Vishwas Scheme 2020’ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- “7. As observed, the assessee is given

Abhishek Goel, Greater Noida vs. ITO, Ward- 1(5), Ghaziabad

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

ITA 1929/DEL/2018[2014-15]Status: DisposedITAT Delhi24 Mar 2025AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarassessment Year: 2018-19

For Appellant: Ms. Harshita Sharma, AdvFor Respondent: Shri Jitender Singh, SR. DR
Section 4

No.372 of 2020 dated 16.10.2020, wherein the Hon’ble High Court after considering the intention of the assessee to avail the benefit of ‘Vivad se Vishwas Scheme 2020’ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- “7. As observed, the assessee is given

M/S Woodstock Laminates Ltd, New Delhi vs. ITO, New Delhi

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

ITA 493/DEL/2016[2006-07]Status: DisposedITAT Delhi24 Mar 2025AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarassessment Year: 2006-07 M/S. Woodstock Laminates Vs. Income Tax Officer, Ltd., 1/103, Whs. Kirti Ward-27(3), Nagar, New Delhi Delhi-1100 15 Pan No. Aaacw5831E (Appellant) (Respondent)

For Appellant: N o n eFor Respondent: Shri Jitender Singh, SR. DR
Section 4

No.372 of 2020 dated 16.10.2020, wherein the Hon’ble High Court after considering the intention of the assessee to avail the benefit of ‘Vivad se Vishwas Scheme 2020’ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- “7. As observed, the assessee is given

ACIT, New Delhi vs. M/S Gogoal Hydro Pvt. Ltd., New Delhi

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

ITA 3940/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Mar 2025AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarassessment Year: 2012-13 Acit, Circle 10(1), Vs. M/S. Gogoal Hydro Pvt. Ltd., New Delhi. B-3/50, Safdarjung Enclave, Pan No. Aadcg8593L New Delh1100 29 (Appellant) (Respondent)

For Appellant: N o n eFor Respondent: Shri Jitender Singh, SR. DR
Section 4

No.372 of 2020 dated 16.10.2020, wherein the Hon’ble High Court after considering the intention of the assessee to avail the benefit of ‘Vivad se Vishwas Scheme 2020’ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- “7. As observed, the assessee is given

Thatti Jagadeesha Rao, Vijayanagara vs. Assistant Commissioner of Income Tax, Circle-1(1), Mysore

In the result, the appeal filed by the Assessee is hereby dismissed under DTVSV 2024

ITA 1952/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Mar 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years: 2015-16

For Appellant: NoneFor Respondent: Shri Subramanian S, JCIT (DR)

assessment year 2015-16. 2. In the present appeal, the assessee has contended that he intends to settle the dispute under Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, during the course of the proceedings before us, the ld. Authorized Representative (AR) of the assessee ... settling the Page 2 of 3 tax dispute in the appeal on hand and filed Form-2 as prescribed under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, issued by the Competent Authority in support of his contention. Accordingly, the ld. AR filed the letter dated

Utv Software Communications Pvt. Ltd, Mumbai vs. ACIT Cir 16(1), Mumbai

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

ITA 2524/MUM/2022[2018-19]Status: DisposedITAT Mumbai24 Mar 2025AY 2018-19

Bench: Shri. Narendra Kumar Billaiya, Am & Ms. Kavitha Rajagopal, Jm Utv Software Communications The Assistant Commissioner Of Private Limited Income Tax, Circle – 16(1) Room No. 467, 4Th Floor, Aayakar Star House, Urmi Estate, 95, Ganpatrao Vs. Kadam Marg, Lower Parel (W), Bhavan, Maharishi Karve Road, Mumbai – 400 013. Mumbai – 400020. Pan/Gir No. Aaacu4122G (Appellant) : (Respondent) Assessee By : Ms. Simran Keswani Respondent By : Shri. Pankaj Kumar, (Cit Dr) Date Of Hearing : 24.03.2025 Date Of Pronouncement : 24.03.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Final Assessment Order Dated 30.07.2022 Of The Learned Assessing Officer (‘Ld. Ao’ For Short), Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (‘The Act'), Pursuant To The Direction Of The Hon'Ble Dispute Resolution Panel (‘Hon'Ble Drp’ For Short) Dated 29.06.2022 U/S. 144C(5) Of The Act, Pertaining To The Assessment Year (‘A.Y.’ For Short) 2018-19. 2. The Assessee Intends To Withdraw The Present Appeal & Had Made A Written Submission On March, 2025 To That Effect Stating That The Assessee Has Opted To Settle The Dispute Utv Software Communications Private Limited Through The Direct Tax Vivad Se Vishwas Scheme, 2024 Along With The Relevant Forms As Per The Dtvsv 2024 Scheme. 3. Upon Perusal Of The Same, We Deem It Fit To Dismiss The Appeal Filed By The Assessee As Withdrawn With The Liberty That The Assessee May Revive The Appeal If The Same Has Not Been Settled In The Dtvsv Scheme, If & When Necessary. 4. In The Result, The Appeal Filed By The Assessee Is Dismissed As Withdrawn. Order Pronounced In The Open Court On 24.03.2025 (Narendra Kumar Billaiya)Mumbai; Dated: 24.03.2025 Karishma J. Pawar (Stenographer) Copy Of The Order Forwarded To: 1. The Appellant 2. The Respondent 3. Cit- Concerned 4. Dr, Itat, Mumbai 5. Guard File By Order

For Appellant: Ms. Simran KeswaniFor Respondent: Shri. Pankaj Kumar, (CIT DR)
Section 143(3)Section 144C(5)

that effect stating that the assessee has opted to settle the dispute UTV Software Communications Private Limited through the Direct Tax Vivad Se Vishwas Scheme, 2024 along with the relevant forms as per the DTVSV 2024 scheme. 3. Upon perusal of the same, we deem it fit to dismiss