“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

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

Gaurav Singhal, Jaipur vs. ITO WD 6(4), Jaipur

In the result, the appeal of the assessee is dismissed having been withdrawn

ITA 1362/JPR/2024[2009-10]Status: DisposedITAT Jaipur24 Feb 2025AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA No.1362/JP/2024 निधर्धारणवर्ष / AssessmentYear : 2009-10 Shri Gaurav Singhal Plot No.207, Surya Nagar, Gopalpura ByePass, Jaipur बनाम The ITO Vs. Ward 6 (4) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: BNKPS 8638 G अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : None राजस्व की ओरसे / Revenue by: Shri Gautam Singh Choudhary, JCIT-DR सुनवाई की तारीख / Date of Hearing

For Appellant: NoneFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

Section 19

application (supra) 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

Sukhminder Singh So Joginder Singh Village and Post Office Udhamgarh, Jagadhri Yamunanagar, Haryana vs. Assessing Officer NFAC Delhi Jurisdictional Assessing Officer Income Tax Officer Ward-5 Yamunanagar, Haryana

In the result, appeal of the assessee is dismissed as withdrawn

ITA 647/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh24 Feb 2025AY 2018-2019

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 647/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Sukhminder Singh, The Ito, बनाम S/O Joginder Singh, Ward 5, Village & Po Udhamgarh, Yamunanagar Vs. Jagadhri Yamunanagar "थायी लेखा सं./Pan No: Bpsps7167A अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Mode ) "नधा""रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 24.02.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 15.03.2024 Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2018-19. 2. It Is Seen From The Record That The Registry Has Pointed Out A Delay Of 08 Days (09 Days As Per Assessee) In Filing Of 647-Chd-2024 Sukhminder Singh, Jagdhari

For Appellant: None (Withdrawal Application)For Respondent: Shri Rohit Sharma, CIT DR

Section 254(2)

been filed on by the Assessee for withdrawal of this appeal on the ground that the Assessee has opted for Direct Tax 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. Necessary certificate in Form No.2 under Rule 5 has been issued ... record. 6. Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous. However, it is made clear that in case, on account of some technicalities, assessee fails to avail the full benefit

Sh. Karam Singh, Ambala vs. ITO, Ward-2, Ambala

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

ITA 374/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh24 Feb 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 374/Chd/2024 "नधा"रण वष" / Assessment Year : 2015-16 Karam Singh, The Ito, बनाम Village Shahpur, Ward 2, Hamidpur Ambala Vs. Tehsil Naraingarh, Ambala "थायी लेखा सं./Pan No: Fuvps4551Q अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Mode ) "नधा""रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 24.02.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 21.02.2024 Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2015-16. 2. During The Proceedings, None Appeared On Behalf Of The Assessee. However, An Application Dated 24.01.2025 Has Been Filed By The Assessee For Withdrawal Of This Appeal On The 374-Chd-2024 Karan Singh, Ambala

For Appellant: None (Withdrawal Application)For Respondent: Shri Rohit Sharma, CIT DR

Section 254(2)

withdrawal of this appeal on the 374-Chd-2024 Karan Singh, Ambala 2 ground that the Assessee has opted for Direct Tax 'Vivad Se Vishwas Scheme 2024’ and sought permission of the Bench to withdraw the aforementioned appeal. Necessary certificate in Form No.2 under Rule 5 has been issued ... record. 3. Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’ because in view of this settlement of dispute under 'Vivad Se Vishwas Scheme', it becomes infructuous. However, it is made clear that in case, on account of some technicalities, assessee fails to avail the full benefit

Nimeshkumar Mahendrabhai Patel, Ahmedabad vs. The Income Tax Officer, Ward3(3)(5), Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn

ITA 486/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad24 Feb 2025AY 2018-19

Bench: Itat In Accordance With Law.

486/Ahd/2024 A.Y. 2018-19 Page No 2 2. At the outset, the assessee vide letter dated 24.02.2025 submitted that he has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has filed Form No.1 under the Direct ... Vivad Se Vishwas Scheme, 2024. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee. 4. In the light of written requests made on behalf of the captioned parties, the appeal is dismissed

Crystal Quinone Pvt.Ltd., Ahmedabad vs. The Dy.CIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn

ITA 144/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Feb 2025AY 2017-18

Bench: Itat In Accordance With Law.

144/Ahd/2024 A.Y. 2017-18 Page No 2 2. At the outset, the assessee vide letter dated 18.02.2025 submitted that he has opted for Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has filed Form No.1 under the Direct ... Vivad Se Vishwas Scheme, 2024. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee. 4. In the light of written requests made on behalf of the captioned parties, the appeal is dismissed

Nishan Govindbhai Thakkar, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(2), Ahmedabad

In the result, the appeal filed by the Assessee is hereby dismissed as withdrawn

ITA 1356/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad24 Feb 2025AY 2013-14

Bench: Itat In Accordance With Law.

assessee vide letter dated 22.02.2025 submitted that he does not seek to pursue the said appeal owing to exercise of option for availing Vivad Se Vishwas Scheme and consequently requested that his application for withdrawal of appeal may please be granted. The assessee has submitted Form Nos. 1 & 2 under ... Direct Tax Vivad Se Vishwas Scheme, 2024. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee. 4. In the light of written requests made on behalf of the captioned parties, the appeal

Sri Balaganapathy Spinning Mills, Rajapalayam vs. ACIT Circle -1, Virudhunagar

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

ITA 986/CHNY/2024[2017-18]Status: DisposedITAT Chennai24 Feb 2025AY 2017-18

Bench: Shri Aby T. Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं/.Ita No.: 986/Chny/2024 िनधा" रणवष" / Assessment Year: 2017-18 M/S.Sri Balaganapathy Income Tax Officer, Spinning Mills, V. Circle-1, 203/5, Alangulam Road, Virudhunagar. S.Thirukothaiyapuram, Rajapalayam-626 136. [Pan:Abefs-3861-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri R.S. Balaji, Ca For Mr.G.Sekar, Ca ""यथ"क"ओरसे/Respondent By : Ms. R.Anita, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 19.02.2025 घोषणाकीतारीख/Date Of Pronouncement : 24.02.2025

For Appellant: Shri R.S. Balaji, CA for Mr.G.Sekar, CAFor Respondent: Ms. R.Anita, Addl.CIT

No.2 issued by the PCIT under the VSVS Scheme, 2024 for withdrawal of appeal stating that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. In light of the above, :-2-: ITA. No: 986/Chny/2024 we dismiss the appeal of the assessee as withdrawn. However, liberty is given

Maple Trust, Bangalore vs. Deputy Commissioner of Income Tax, Circle 4(1)(1), Bengaluru, Bangalore

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

ITA 2563/BANG/2024[2022-23]Status: DisposedITAT Bangalore24 Feb 2025AY 2022-23

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2022-23

For Appellant: Smt. Divya Motwani, ARFor Respondent: Shri Subramanian .S, JCIT-DR

requested for the withdrawal of the appeal pending before this Tribunal on the ground that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and also furnished the form-2 received from the department and Page 3 of 3 further informed that the amount of Rs.4

Usha Devi Bhartia, Bangalore vs. Income Tax Officer, Ward-4(3)(2), Bangalore

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

ITA 2043/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Feb 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Smt. Suman Lunkar, C.AFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept

assessment year 2018-19. 2. In the present appeal, the assessee has contended that she 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

Chetna Shitalkumar Gorawala, Mumbai vs. ITO Ward 42(1)(1), Mumbai

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

ITA 6564/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Feb 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am Chetna Shitalkumar Gorawala Ito Ward 42(1)(1) H11, 403, Palm Acres Chs, Mhada C41-43, G Block Bkc, Gilban Area, Vs. Complex, Sion East, Mumbai – 400022 Bandra East, Mumbai – 400051. Pan/Gir No. Anxpg2161Q (Assessee) : (Respondent) Assessee By : None Respondent By : Shri. Anil Gupta, Sr. Dr. Date Of Hearing : 24.02.2025 Date Of Pronouncement : 24.02.2025 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) 52, Mumbai (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2014-15. 2. The Assessee Intends To Settle The Dispute In The Present Appeal Through The Direct Tax Vivad Se Vishwas Scheme, 2024 In Its Submission Dated 05.02.2025. & Had Sought For An Adjournment On That Date. Today, When The Matter Came Up Before Us, For Hearing, None Was Present On Behalf Of The Assessee Neither Was Any Adjournment Application Filed. Chetna Shitalkumar Gorawala 3. Upon Perusal Of The Records, 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 24.02.2025 (Omkareshwar Chidara)Mumbai; Dated: 24.02.2025 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: NoneFor Respondent: Shri. Anil Gupta, SR. DR

Section 250

Assessment Year (‘A.Y.’ for short) 2014-15. 2. The assessee intends to settle the dispute in the present appeal through the Direct Tax Vivad Se Vishwas Scheme, 2024 in its submission dated 05.02.2025. and had sought for an adjournment on that date. Today, when the matter came up before

Mahesh Jayantilal Mehta, Mumbai vs. Additional /Joint /Deputy/Assistant Commissioner of Income Tax /Income Tax Officer -Mum-C-(733)(91), Mumbai

ITA 5451/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Feb 2025AY 2018-19

Bench: Smt. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am) Mahesh Jayantilal Mehta Acit, Mumbai 702/703 B, Ekta Terrace Chs Ltd., Mahavir Nagar Vs. Kandivali West, Mumbai 400 067. Pan : Aaepm2477K Appellant Respondent

For Appellant: Shri P.D. ChouguleFor Respondent: None

above, I request your honor to kindly accept this withdrawal and dispose of the appeal accordingly. Further in case if my application under vivad se vishwas scheme is rejected in future for any reason than I reserve the right to continue my pending appeal.” 3. From the above ... seen that the appellant wanted to avail Direct Taxes Vivad Se Vishwas Scheme and withdraw the appeal. Ld. DR did not object for the same. 4. After hearing both sides, it is decided that the appeal filed by the appellant is dismissed as withdrawn. Order pronounced in the open Court

Ashokumar M Jain, Mumbai vs. Income Tax Office 19(1)(2), Mumbai

The appeal is dismissed as withdrawn

ITA 1239/MUM/2024[2010-11]Status: DisposedITAT Mumbai24 Feb 2025AY 2010-11

Bench: Smt. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am) Ashokkumar M. Jain Ito-19(1)(2) 201/203, Kika Street Piramal Gulalwadi Vs. Chamber Mumbai-400 004. Mumbai. Pan : Afipj8076J Appellant Respondent

For Appellant: NoneFor Respondent: Shri P.D. Chougule

grounds of appeal. 2. Ld. AR of the appellant filed a letter dated 3.2.2025 requesting the Bench that the appellant has already availed Vivad Se Vishwas Scheme, 2024 and hence wanted to withdraw this appeal. Ld. DR has no objection. 3. In view of the above the appeal is dismissed

Dy. Commissioner of Income Tax, Central Circle-08, Jhandewalan Extension vs. University of Petroleum and Energy Studies, Okhla Industrial Estate

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

ITA 3940/DEL/2023[2015]Status: DisposedITAT Delhi23 Feb 2025

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar

For Appellant: NoneFor 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

Isham Singh, Kurukshetra vs. Income Tax Officer, Ward-1, Kurukshetra

The appeal of the assessee is dismissed as withdrawn

ITA 861/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh21 Feb 2025AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: None(Withdrawal Application)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 254(2)

moved an application wherein the Ld. Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 07/02/2025, in response to the application filed by the assessee

Sanjay Singh, Chandigarh vs. Income Tax Officer, Ward-6(4), Chandigarh

The appeal of the assessee is dismissed as withdrawn

ITA 605/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh21 Feb 2025AY 2019-20

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: None(Withdrawal Application)For Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 254(2)

moved an application wherein the Ld. Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 04/02/2025, in response to the application filed by the assessee

Yuvraaz Nopany, Kolkata vs. I.T.O., Ward - 51(4), Kolkata

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

ITA 1657/KOL/2024[2015-2016]Status: DisposedITAT Kolkata21 Feb 2025AY 2015-2016

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 144Section 250Section 91Section 91(3)Section 92(2)

filed an application for adjournment which was rejected. It was also brought to our notice that the assessee has availed the Direct Tax Vivad se Vishwas Scheme, 2024. Since the assessee has opted for the Vivad Se Vishwas Scheme, hence Page 2 of 4 I.T.A. No.: 1657/KOL/2024 Assessment Year ... withdrawal of the appeal. 3. As per S. No. 10 of the 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

Vijaykumar G J (HUF), Bangalore vs. ACIT, Circle-1(2)(2), Bengaluru

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

ITA 2610/BANG/2024[2013-14]Status: DisposedITAT Bangalore21 Feb 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2013-14

For Appellant: Smt. Prathiba R, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)

assessment year 2013-14. 2. In the present appeal, the assessee has contended that it 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

R Tulsidas Exports Private Limited, Mumbai vs. DCIT, Circle-3(3)(1), Mumbai

In the result, the appeals filed by the assessee are dismissed as withdrawn

ITA 982/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Feb 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Shri. Mahesh DhumneFor Respondent: Shri. P. D. Chougule, Sr. DR

Section 250

assessee filed an application dated 19.02.2025 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. 3. Upon perusal of the same, we deem it fit to dismiss the appeals

R Tulsidas Exports Private Limited, Mumbai vs. DCIT, Circle-3(3)(1), Mumbai

In the result, the appeals filed by the assessee are dismissed as withdrawn

ITA 981/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Feb 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Omkareshwar Chidara, Am

For Appellant: Shri. Mahesh DhumneFor Respondent: Shri. P. D. Chougule, Sr. DR

Section 250

DCIT CC 5-4, Mumbai vs. Dr Balabhai Nanavati Hospital, Mumbai

In the result, both the appeals of the assessee and Revenue are dismissed

ITA 5719/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Feb 2025AY 2015-16

Bench: Shri Amarjit Singh & Shri Sasndeep Singh Karhailita No. 5505/Mum/2024 (A.Y. 2015-16)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Kailash C. Kanojiya, CIT-DR

Section 250

time of hearing, the ld. AR for the assessee filed letter dated 03.02.2025 along with copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 for all the four appeals filed ... assessee and by the Revenue as referred above. In light of the above and after considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024, we dismiss all the appeals of the assessee and Revenue with the liberty to recall this order in case applications filed under