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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

Judgments citing Vivad se Vishwas

Daksha Atul Shah, Surat vs. The DCIT Int. Taxa, Vadodara

In the result, both the appeals of the assessees in ITA

ITA 59/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad06 Mar 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar1. आयकर अपील सं /Ita No.58/Ahd/2021 2. आयकर अपील सं /Ita No.59/Ahd/2021 (िनधा"रण वष" /Assessment Year : 2015-16) 1. Shri Atul Jayantilal Shah बनाम/ 60, Santi Niketan Society V/S. Sumul Dairy Road 1-2. The Dcit Int.Taxation Gotalawadi, Surat-395004 Vadodara – 390 008 Pan: Boops 6908 C 2. Daksha Atul Shah (Address Same As Above) Pan: Boops 6500 J अपीलाथ%/ (Appellants) &' यथ%/ (Respondent) Assessees By : Shri Parin S. Shah, Ar Revenue By : Shri Kavan Limbasiya, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 05 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 06 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Two Appeals Filed By The Different Assessees Pertain To The Assessment Year (Ay) 2015-16 Against The Separate Orders Passed By The Commissioner Of Income Tax (Appeals)-13, Ahmedabad [Hereinafter Referred To As “Cit(A)”] Both Dated 04/03/2021 Confirming The Addition Of Rs.36,01,000/- In Each Case Under Section 50C Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”].

For Respondent: Shri Kavan Limbasiya, Sr.DR
Section 50C

hearing, the AR of the assessees submitted separate letters dated 5th March 2025, stating that assessees have opted for settlement under the Vivad Se Vishwas Scheme, 2024 (VSVS), and Form No. 2 has been issued by the competent authority. Accordingly, the assessees requested to withdraw both the appeals

Shri Atul Jayantilal Shah, Surat vs. The DCIT Int. Taxa, Vadodara

In the result, both the appeals of the assessees in ITA

ITA 58/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad06 Mar 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar1. आयकर अपील सं /Ita No.58/Ahd/2021 2. आयकर अपील सं /Ita No.59/Ahd/2021 (िनधा"रण वष" /Assessment Year : 2015-16) 1. Shri Atul Jayantilal Shah बनाम/ 60, Santi Niketan Society V/S. Sumul Dairy Road 1-2. The Dcit Int.Taxation Gotalawadi, Surat-395004 Vadodara – 390 008 Pan: Boops 6908 C 2. Daksha Atul Shah (Address Same As Above) Pan: Boops 6500 J अपीलाथ%/ (Appellants) &' यथ%/ (Respondent) Assessees By : Shri Parin S. Shah, Ar Revenue By : Shri Kavan Limbasiya, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 05 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 06 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Two Appeals Filed By The Different Assessees Pertain To The Assessment Year (Ay) 2015-16 Against The Separate Orders Passed By The Commissioner Of Income Tax (Appeals)-13, Ahmedabad [Hereinafter Referred To As “Cit(A)”] Both Dated 04/03/2021 Confirming The Addition Of Rs.36,01,000/- In Each Case Under Section 50C Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”].

For Respondent: Shri Kavan Limbasiya, Sr.DR
Section 50C

hearing, the AR of the assessees submitted separate letters dated 5th March 2025, stating that assessees have opted for settlement under the Vivad Se Vishwas Scheme, 2024 (VSVS), and Form No. 2 has been issued by the competent authority. Accordingly, the assessees requested to withdraw both the appeals

Larsen & Toubro Limited, Mumbai vs. ACIT, CC-5(4), Mumbai

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

ITA 3703/MUM/2024[2016-17]Status: DisposedITAT Mumbai06 Mar 2025AY 2016-17

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Larsen & Toubro Limited Acit-Cc-5(4) Room No. 436, 4Th Floor, Kautilya L & T House, N. M. Marg, Ballard Estate, Mumbai – 400001. Vs. Bhavan, Bandra Kurla Complex, Bandra East, Mumbai - 400051. Pan/Gir No. Aaacl0140P (Assessee) : (Respondent) Assessee By : Shri. Ronak Doshi Respondent By : Shri. Ram Krishn Kedia, Sr. Dr. Date Of Hearing : 05.03.2025 Date Of Pronouncement : 06.03.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) 53, Mumbai (‘Ld. Cit(A)’ For Short), Passed U/S .250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2016-17. 2. The Learned Authorised Representative (Ld. Ar For Short) For The Assessee Filed An Application Dated 04.03.2025 Stating That The Assessee Has Opted To Settle The Dispute Through The Direct Tax Vivad Se Vishwas Scheme, 2024 Along With The Relevant Forms As Per The Dtvsv 2024 Scheme. Larsen & Toubro Limited 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 06.03.2025 (Om Prakash Kant)Mumbai; Dated: 06.03.2025 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: Shri. Ronak DoshiFor Respondent: Shri. Ram Krishn Kedia, SR. DR

short) for the assessee filed an application dated 04.03.2025 stating that the assessee has opted to settle the dispute through the Direct Tax Vivad Se Vishwas Scheme, 2024 along with the relevant forms as per the DTVSV 2024 scheme. Larsen & Toubro Limited 3. Upon perusal of the same, we deem

DCIT, Jaipur vs. Pramod Chand Mahnot, Jaipur

In the result, the appeal of the Department and C

ITA 162/JPR/2023[2012-13]Status: DisposedITAT Jaipur05 Mar 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 162/JP/2023 निर्धारण वर्ष / Assessment Year : 2012-13 | The DCIT | बनाम | Shri Pramod Chand Mahnot | Circle-5 | Vs. | C-345, Hans Marg, Malviya Nagar, | Jaipur | Jaipur 302 017 (Raj) | स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AAPPM 5898 M | अपीलार्थी / Appellant | प्रत्यर्थी / Respondent C.O. No. 5/JP/2023 (Arising out of आयकर अपील सं./ITA No. 162/JP/2023) निर्धारण वर्ष / Assessment Year : 2012-1

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Anup Singh, Addl. CIT-DR fu/kZkfjrh dh vksj ls@
Section 10(38)Section 147Section 148Section 151Section 153CSection 68Section 69C

requisite form for the Hon’ble Bench reference.’’ The ld.AR of the assesee also prayed that though the assessee filed application for Vivad Se Vishwas Scheme 2024 yet in case of another reasons the dispute is not settled in Vivad Se Vishwas Scheme 2024, the assessee shall be at liberty ... materials available on record, it is found that the assessee is himself interested in withdrawing the C.O. by settling the dispute, under Vivad Se Vishwas Scheme 2024, for which the assessee has already filed Form -1 under the Scheme. Hence, we allow the withdrawal of the C.O. by the assessee

Faurecia Interieur Industries, Pune vs. Assistant Commissioner of Income Tax (International Taxation), Circle-1, Pune

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’

ITA 45/PUN/2023[2020-21]Status: DisposedITAT Pune05 Mar 2025AY 2020-21

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.45/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Faurecia Interieur Industrie, Vs. Acit (International Plot No.T-187, Pimpri Taxation), Circle-1, Industrial Area (B.G. Pune. Block), Behind Bhosari Police Station, Bhosari, Pune- 411026. Pan : Aaccf1121G Appellant Respondent Assessee By : Shri Harshad Konde Revenue By : Shri Prakash L. Pathade Date Of Hearing : 05.03.2024 Date Of Pronouncement : 05.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against Final Assessment Order Dated 17.11.2022 Passed U/S 143(3) R.W.S. 144C(13) Of The It Act For The Assessment Year 2020-21. 2. When The Matter Was Called For Hearing, Ld. Ar Of The Assessee Filed An Application Seeking Withdrawal Of The Above Captioned Appeal In The Light Of The Fact That The Assessee Has Opted For Direct Tax Vivad Se Vishwas Scheme, 2024 & In This Regard

For Appellant: Shri Harshad KondeFor Respondent: Shri Prakash L. Pathade
Section 143(3)

application seeking withdrawal of the above captioned appeal in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard 2 copy of Form 1 and Form 2 DTVSVS, 2024 was also filed by the assessee ... revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal stands dismissed as withdrawn. 5. In the result, the appeal filed by the assessee stands dismissed