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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

Quintiles Transnational Corporation, Mumbai vs. DCIT (Intl. Tax) Range 3(3)(1), Mumbai

In the result, all the appeals filed by different Assessee are hereby dismissed under DTVSV 2024

ITA 2105/MUM/2016[2012-13]Status: DisposedITAT Bangalore05 Mar 2025AY 2012-13

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

filed stay petitions. 2. In all the present appeals, all the assessees have contended that they intend to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, at the outset, during the course of the proceedings before us, the ld. Authorized ... dispute in the appeals on hand and filed Form-2, on behalf of all the assessee, as prescribed under 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 requesting for the withdrawal

Quintiles Inc, Mumbai vs. DDIT (It) 4(2), Mumbai

In the result, all the appeals filed by different Assessee are hereby dismissed under DTVSV 2024

ITA 470/MUM/2015[2011-12]Status: DisposedITAT Bangalore05 Mar 2025AY 2011-12

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

filed stay petitions. 2. In all the present appeals, all the assessees have contended that they intend to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, at the outset, during the course of the proceedings before us, the ld. Authorized ... dispute in the appeals on hand and filed Form-2, on behalf of all the assessee, as prescribed under 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 requesting for the withdrawal

Quintiles Transnational Corp., Mumbai vs. DDIT (It) 4(2), Mumbai

In the result, all the appeals filed by different Assessee are hereby dismissed under DTVSV 2024

ITA 469/MUM/2015[2011-12]Status: DisposedITAT Bangalore05 Mar 2025AY 2011-12

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

filed stay petitions. 2. In all the present appeals, all the assessees have contended that they intend to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, at the outset, during the course of the proceedings before us, the ld. Authorized ... dispute in the appeals on hand and filed Form-2, on behalf of all the assessee, as prescribed under 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 requesting for the withdrawal

Quintiles Transnational Corp, Mumbai vs. DDIT (It) 4(2), Mumbai

In the result, all the appeals filed by different Assessee are hereby dismissed under DTVSV 2024

ITA 3112/MUM/2015[2009-10]Status: DisposedITAT Bangalore05 Mar 2025AY 2009-10

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

filed stay petitions. 2. In all the present appeals, all the assessees have contended that they intend to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, at the outset, during the course of the proceedings before us, the ld. Authorized ... dispute in the appeals on hand and filed Form-2, on behalf of all the assessee, as prescribed under 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 requesting for the withdrawal

Quintiles Inc, Mumbai vs. DDIT (It) 4(2), Mumbai

In the result, all the appeals filed by different Assessee are hereby dismissed under DTVSV 2024

ITA 3111/MUM/2015[2009-10]Status: DisposedITAT Bangalore05 Mar 2025AY 2009-10

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

filed stay petitions. 2. In all the present appeals, all the assessees have contended that they intend to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, at the outset, during the course of the proceedings before us, the ld. Authorized ... dispute in the appeals on hand and filed Form-2, on behalf of all the assessee, as prescribed under 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 requesting for the withdrawal

Quintiles Inc, Mumbai vs. DDIT (It) 4(2), Mumbai

In the result, all the appeals filed by different Assessee are hereby dismissed under DTVSV 2024

ITA 3110/MUM/2015[2008-09]Status: DisposedITAT Bangalore05 Mar 2025AY 2008-09

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

filed stay petitions. 2. In all the present appeals, all the assessees have contended that they intend to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, at the outset, during the course of the proceedings before us, the ld. Authorized ... dispute in the appeals on hand and filed Form-2, on behalf of all the assessee, as prescribed under 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 requesting for the withdrawal

Quintiles Transnational Corp., Mumbai vs. DDIT (It) 4(2), Mumbai

In the result, all the appeals filed by different Assessee are hereby dismissed under DTVSV 2024

ITA 3109/MUM/2015[2008-09]Status: DisposedITAT Bangalore05 Mar 2025AY 2008-09

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

filed stay petitions. 2. In all the present appeals, all the assessees have contended that they intend to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, at the outset, during the course of the proceedings before us, the ld. Authorized ... dispute in the appeals on hand and filed Form-2, on behalf of all the assessee, as prescribed under 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 requesting for the withdrawal

Quntiles Inc, Mumbai vs. DDIT (It) RG 4(2), Mumbai

In the result, all the appeals filed by different Assessee are hereby dismissed under DTVSV 2024

ITA 1149/MUM/2014[2010-11]Status: DisposedITAT Bangalore05 Mar 2025AY 2010-11

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

filed stay petitions. 2. In all the present appeals, all the assessees have contended that they intend to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, at the outset, during the course of the proceedings before us, the ld. Authorized ... dispute in the appeals on hand and filed Form-2, on behalf of all the assessee, as prescribed under 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 requesting for the withdrawal

Quntiles Transnational Corporation, Mumbai vs. DDIT (It) RG 4(2), Mumbai

In the result, all the appeals filed by different Assessee are hereby dismissed under DTVSV 2024

ITA 1148/MUM/2014[2010-11]Status: DisposedITAT Bangalore05 Mar 2025AY 2010-11

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

filed stay petitions. 2. In all the present appeals, all the assessees have contended that they intend to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, at the outset, during the course of the proceedings before us, the ld. Authorized ... dispute in the appeals on hand and filed Form-2, on behalf of all the assessee, as prescribed under 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 requesting for the withdrawal

Quantiles Inc., Mumbai vs. ADIT (It) RG 4(2), Mumbai

In the result, all the appeals filed by different Assessee are hereby dismissed under DTVSV 2024

ITA 570/MUM/2013[2009-10]Status: DisposedITAT Bangalore05 Mar 2025AY 2009-10

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

filed stay petitions. 2. In all the present appeals, all the assessees have contended that they intend to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, at the outset, during the course of the proceedings before us, the ld. Authorized ... dispute in the appeals on hand and filed Form-2, on behalf of all the assessee, as prescribed under 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 requesting for the withdrawal

Quantiles Inc., Mumbai vs. DDIT (It) RG 4(2), Mumbai

In the result, all the appeals filed by different Assessee are hereby dismissed under DTVSV 2024

ITA 569/MUM/2013[2008-09]Status: DisposedITAT Bangalore05 Mar 2025AY 2008-09

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

filed stay petitions. 2. In all the present appeals, all the assessees have contended that they intend to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, at the outset, during the course of the proceedings before us, the ld. Authorized ... dispute in the appeals on hand and filed Form-2, on behalf of all the assessee, as prescribed under 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 requesting for the withdrawal

Quantiles Transnational Corporation, Mumbai vs. ADIT (It) 4(2), Mumbai

In the result, all the appeals filed by different Assessee are hereby dismissed under DTVSV 2024

ITA 568/MUM/2013[2009-10]Status: DisposedITAT Bangalore05 Mar 2025AY 2009-10

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

filed stay petitions. 2. In all the present appeals, all the assessees have contended that they intend to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, at the outset, during the course of the proceedings before us, the ld. Authorized ... dispute in the appeals on hand and filed Form-2, on behalf of all the assessee, as prescribed under 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 requesting for the withdrawal

Quintiles Transnational Corporation, Mumbai vs. DDIT (It) RG 4(2), Mumbai

In the result, all the appeals filed by different Assessee are hereby dismissed under DTVSV 2024

ITA 567/MUM/2013[2008-09]Status: DisposedITAT Bangalore05 Mar 2025AY 2008-09

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

filed stay petitions. 2. In all the present appeals, all the assessees have contended that they intend to settle the dispute under the Vivad Se Vishwas (VSV) Scheme 2024 introduced by the Government of India. Accordingly, at the outset, during the course of the proceedings before us, the ld. Authorized ... dispute in the appeals on hand and filed Form-2, on behalf of all the assessee, as prescribed under 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 requesting for the withdrawal

Priya Ramaswamy Bandiwaddar, Belgaum vs. Income Tax Officer Ward-6, Belgaum

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

ITA 261/PAN/2024[2017-18]Status: DisposedITAT Panaji04 Mar 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale& Shri Gd Padmahshalipriya Ramaswamy बनाम/ I T O. Ward -6, Bandiwaddar, Vs. Opp: Civil Hospital, H.No.660,Sector 5, Shree Dr.Ambedkar Road, Nagar,Belgaum-590016, Belgaum590001.Karnataka. Karnataka. "थायी लेखा सं./जीआइआर सं./Pan/Gir No.:Cexpb0920B (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Mr.Preetam R Bandiwaddar.Ar ""यथ" क" ओर से/Respondent By : Mr.Manikandan.S. Sr.Dr सुनवाई क" तार"ख / Date Of Hearing 03/03/2025 घोषणा क" तार"ख /Date Of Pronouncement 04/03/2025

For Appellant: Mr.Preetam R Bandiwaddar.ARFor Respondent: Mr.Manikandan.S. Sr.DR

hearing, the Ld. AR of the assessee submitted that the assessee is intended to settle the tax litigation by opting for ‘ Direct Tax Vivad Se Vishwas Scheme(DTVSV) 2024’ and has filed Form no. 3 under DTVSV Rules. Per Contra, the Ld. DR has no objections. 3. We heard ... rival submissions and perused the material on record. Since the assessee has opted for ‘Direct Tax Vivad Se Vishwas Scheme(DTVSV) 2024’ and has filed an Form 3 as envisaged by the Ld.AR vide withdrawal of appeal letter 01-03-2025. Hence we are of the view that, no purpose

Sudhanshu Shekhar, Gaya vs. Income Tax Officer, Gaya

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

ITA 434/PAT/2024[2015-16]Status: DisposedITAT Patna04 Mar 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 147Section 250Section 69A

Shekhar. Vishwas Scheme, 2024 and copy of Form Nos. 1 and 2 were attached. Since the assessee has opted for the Direct Tax Vivad se Vishwas Scheme, 2024, the present appeal becomes infructuous and needs to be withdrawn. The Ld. DR did not object to the withdrawal of the appeal ... Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 dated 15th October, 2024, it is mentioned that as per section 91(2) of the Scheme, after filing of declaration, appeals before ITAT/CIT(A)/ JCIT(A) are deemed to be withdrawn from the date of issue

Laxmikant Biyani, Jaipur vs. Dy. Commissioner of Income Tax, Circle-3, Jaipur

In the result, the appeal of the assessee is dismissed having been withdrawn

ITA 1527/JPR/2024[2014-15]Status: DisposedITAT Jaipur04 Mar 2025AY 2014-15

Bench: The Bench.

For Appellant: Shri Vijay Goyal, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

assessee prayed for withdrawal of the appeal and submitted that the assessee has opted to settle the issue under Vivad Se Vishwas Scheme by filing Form 1 DTVSV 2024 on dated 30-01-2025 and further submitted that Form No. 2 is awaited from the Department 2.2 On the other ... materials made available on record, it is found that the assessee is himself interested in withdrawing the appeal by settling the dispute, under Vivad Se Vishwas Scheme 2024. The Bench further feels that in case of another reasons the dispute is not settled in Vivad Se Vishwas Scheme

House of Ruksh Private Limited, Kanpur vs. The Dy. Commissioner of Income Tax, Kanpur

In the result, both the appeals of the assessee are dismissed for statistical purposes

ITA 95/LKW/2021[2019-2020]Status: DisposedITAT Lucknow04 Mar 2025AY 2019-2020

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 92Section 93

invited our attention to the application dated 02.01.2025, vide which it has been submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024) and copies of Form No.1 filed before the Income Tax Department, vide Acknowledgement No.760852000191224 ITA No.94 & 95/LKW/2021 Page ... copies of Form No.2 [Certificate under sub-section (1) of section 92 of the Finance (No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024)], dated 31.12.2024 issued by the designated authority (PCIT, Kanpur) for assessment year 2018-19 and Form No.3 [Intimation of payment under sub-section

House of Ruksh Private Limited, Kanpur vs. The Dy. Commissioner of Income Tax, Kanpur

In the result, both the appeals of the assessee are dismissed for statistical purposes

ITA 94/LKW/2021[2018-2019]Status: DisposedITAT Lucknow04 Mar 2025AY 2018-2019

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 92Section 93

invited our attention to the application dated 02.01.2025, vide which it has been submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS, 2024) and copies of Form No.1 filed before the Income Tax Department, vide Acknowledgement No.760852000191224 ITA No.94 & 95/LKW/2021 Page ... copies of Form No.2 [Certificate under sub-section (1) of section 92 of the Finance (No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024)], dated 31.12.2024 issued by the designated authority (PCIT, Kanpur) for assessment year 2018-19 and Form No.3 [Intimation of payment under sub-section

Sonal Shakuntal Patel, Nadiad vs. The ITO, Ward-1 (Previously Ward-4), Nadiad

In the result, the appeals filed by the Assessee are hereby dismissed

ITA 763/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad04 Mar 2025AY 2012-13

Bench: Itat In Accordance With Law.

Page No 2 2. At the outset, the assessee vide letter dated 28.02.2025 submitted that he has decided to opt for Vivad Se Vishwas Scheme and consequently requested for adjournment of the case. 3. In light of written adjournment and the reason thereof the appeals are dismissed. However

Sonal Shakunt Patel, Nadiad vs. The ITO, Ward-1 (Previously Ward-4), Nadiad

In the result, the appeals filed by the Assessee are hereby dismissed

ITA 762/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad04 Mar 2025AY 2011-12

Bench: Itat In Accordance With Law.

Page No 2 2. At the outset, the assessee vide letter dated 28.02.2025 submitted that he has decided to opt for Vivad Se Vishwas Scheme and consequently requested for adjournment of the case. 3. In light of written adjournment and the reason thereof the appeals are dismissed. However