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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

Kamlesh, Ratia, Fatehabad vs. Nwr-W-(57)(93), NFAC Delhi

In the result, appeal of the Assessee is dismissed

ITA 1026/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh27 Nov 2025AY 2018-2019

Bench: The Bench For Withdrawal Of The Present Appeal, Contents Of Which Read As Under:

For Appellant: None (Withdrawal Application)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 92Section 93

arrears under Sub-section (2) of Section 92 read with Section 93 of Finance (No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024). For ready reference of this Hon'ble Tribunal, (i) copy of acknowledgement of declaration dated 19.12.2024 (ii) Form-2 dated 02.01.2025 (iii) Income

Talha Agency, Modasa vs. PCIT-1, Ahmedabad

In the result, appeal filed by the assessee stands allowed

ITA 279/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad27 Nov 2025AY 2017-18

Bench: SHRI SANJAY GARG (Judicial Member), SHRI NARENDRA PRASAD SINHA (Accountant Member)

For Appellant: Shri Biren Shah & Shri Gulab ThakorFor Respondent: Shri Rignesh Das, CIT. DR
Section 263Section 5Section 5(3)Section 57Section 6Section 8

279/Ahd/2022 [Talha - 2 – Agency vs. PCIT] A.Y. 2017-18 PCIT after the assessee has availed the benefit under the Direct Tax Vivad Se Vishwas Act, 2020 and settled the matter after paying due taxes. Admittedly, in this case, the assessee has availed the benefit of Vivad Se Vishwas Scheme under ... Direct Tax Vivad Se Vishwas Act, 2020. The Ld. PCIT, thereafter, has exercised revision jurisdiction on the same issue u/s.263 of the Act. The issue is no more res integra as the same is covered by the decision of Jurisdictional Gujarat High Court in the case of PCIT

Shankaranarayana Constructions Private Limited, Bangalore vs. Asst. Commissioner of Income Tax, Central Circle - 2(4), C R Buildings, Queens Road, Bengaluru

In the result, this portion of appeal is partly allowed for statistical purposes

ITA 1271/BANG/2025[2018-2019]Status: DisposedITAT Bangalore26 Nov 2025AY 2018-2019

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri A. Shankar, Sr
Section 132Section 143Section 14ASection 153ASection 250

this Tribunal. Later on, pending the appeal before the Hon’ble High Court, the assessee settled the matter under the Direct Tax Vivad Se Vishwas Scheme, 2024. Page 14 of 19 ITA Nos. 1268 to 1271/Bang/2025 11. Similarly, the AO had disallowed the amortisation of cost of building

Shankaranarayana Constructions Private Limited, Bangalore vs. Asst. Commissioner of Income Tax, Central Circle - 2(4), C R Buildings, Queens Road, Bengaluru

In the result, this portion of appeal is partly allowed for statistical purposes

ITA 1270/BANG/2025[2017-2018]Status: DisposedITAT Bangalore26 Nov 2025AY 2017-2018

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri A. Shankar, Sr
Section 132Section 143Section 14ASection 153ASection 250

this Tribunal. Later on, pending the appeal before the Hon’ble High Court, the assessee settled the matter under the Direct Tax Vivad Se Vishwas Scheme, 2024. Page 14 of 19 ITA Nos. 1268 to 1271/Bang/2025 11. Similarly, the AO had disallowed the amortisation of cost of building

Shankaranarayana Constructions Private Limited, Bangalore vs. Asst. Commissioner of Income Tax- Central Circle 2(4), Central Revenue Building, Queens Road, Bengaluru

In the result, this portion of appeal is partly allowed for statistical purposes

ITA 1269/BANG/2025[2016-2017]Status: DisposedITAT Bangalore26 Nov 2025AY 2016-2017

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri A. Shankar, Sr
Section 132Section 143Section 14ASection 153ASection 250

this Tribunal. Later on, pending the appeal before the Hon’ble High Court, the assessee settled the matter under the Direct Tax Vivad Se Vishwas Scheme, 2024. Page 14 of 19 ITA Nos. 1268 to 1271/Bang/2025 11. Similarly, the AO had disallowed the amortisation of cost of building

Shankaranarayana Constructions Private Limited, Sns House, Residency Road vs. Asst. Commissioner of Income Tax, Central Circle 2(4), Central Revenue Building, Queens Road, Bengaluru

In the result, this portion of appeal is partly allowed for statistical purposes

ITA 1268/BANG/2025[2015-2016]Status: DisposedITAT Bangalore26 Nov 2025AY 2015-2016

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Respondent: Shri A. Shankar, Sr
Section 132Section 143Section 14ASection 153ASection 250

this Tribunal. Later on, pending the appeal before the Hon’ble High Court, the assessee settled the matter under the Direct Tax Vivad Se Vishwas Scheme, 2024. Page 14 of 19 ITA Nos. 1268 to 1271/Bang/2025 11. Similarly, the AO had disallowed the amortisation of cost of building

Manish Garg, Delhi vs. ITO, Ward- 40(1), Delhi

ITA 1909/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Nov 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.M. A No. 194/Del/2023 (A.Y 2014-15 In Ita No.1909/Del/2019) & Manish Garg Vs Ito 160, Vaishali, Pitampura, Ward-40(1), New Delhi Delhi Pan-Aaopg3605M (Respondent) (Appellant) M. A No. 195/Del/2023 (A.Y 2015-16 In Ita No.1908/Del/2019) & Meghagarg Vs Ito 160, Vaishali, Pitampura, Ward-40(1), New Delhi Delhi Pan-Aecpg7098C (Respondent) (Appellant) Applicant By None Respondent By Sh. Pramod Kumar, Sr. Dr

Appeal filed by the respective Assessees as 2 M.A Nos. 194 & 195/Del/2025 Manish Garg & Megha Garg Vs. ITO the Assessees have opted for ‘Vivad Se Vishwas Scheme’, however, the Appeals have been decided ex-parte on merits, wherein the Tribunal has dismissed the Appeals of the Assessee without taking into ... consideration that the Assessee has already settled the tax dispute through ‘Vivad Se Vishwas Scheme’. 3. The Ld. Department's Representative relying on the order of the Tribunal sought for dismissal of the present Miscellaneous Applications. 4. Heard and perused. Considering the fact that the Tribunal has passed the final

Megha Garg, Delhi vs. ITO, Ward- 40(1), Delhi

ITA 1908/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Nov 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.M. A No. 194/Del/2023 (A.Y 2014-15 In Ita No.1909/Del/2019) & Manish Garg Vs Ito 160, Vaishali, Pitampura, Ward-40(1), New Delhi Delhi Pan-Aaopg3605M (Respondent) (Appellant) M. A No. 195/Del/2023 (A.Y 2015-16 In Ita No.1908/Del/2019) & Meghagarg Vs Ito 160, Vaishali, Pitampura, Ward-40(1), New Delhi Delhi Pan-Aecpg7098C (Respondent) (Appellant) Applicant By None Respondent By Sh. Pramod Kumar, Sr. Dr

Appeal filed by the respective Assessees as 2 M.A Nos. 194 & 195/Del/2025 Manish Garg & Megha Garg Vs. ITO the Assessees have opted for ‘Vivad Se Vishwas Scheme’, however, the Appeals have been decided ex-parte on merits, wherein the Tribunal has dismissed the Appeals of the Assessee without taking into ... consideration that the Assessee has already settled the tax dispute through ‘Vivad Se Vishwas Scheme’. 3. The Ld. Department's Representative relying on the order of the Tribunal sought for dismissal of the present Miscellaneous Applications. 4. Heard and perused. Considering the fact that the Tribunal has passed the final

Levin Detha, Jodhpur vs. ACIT, Circle-1, Jodhpur

In the result, the appeal in ITA No

ITA 470/JODH/2024[2017-18]Status: DisposedITAT Jodhpur25 Nov 2025AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

dated 07/01/2025 had requested to withdraw the instant appeal stating therein that "I am willing to avail the benefit of the Direct Tax Vivad se Vishwas Scheme, 2024 provided under Chapter IV of the Finance (No.2) Act, 2024 (15 of 2024) do hereby voluntarily file this application for withdrawal

John Deere India Pvt.Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, appeal of the Assessee is dismissed as

ITA 1165/PUN/2017[2012-13]Status: DisposedITAT Pune24 Nov 2025AY 2012-13

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Prakash L Pathade, CIT-DR
Section 143(3)Section 250Section 91(3)

assessee has filed an application for withdrawal of the instant appeal pursuant to settling of tax dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 (VSV Scheme, 2024). It is submitted that assessee has received Form No.2, dated 29/10/2025, determining the tax liability under VSV Scheme, 2024 and pursuant

Kross Limited, Adityapur vs. DCIT, Circle-1, Jamshedpur

Accordingly, ITA No. 98/RAN/2025 is allowed

ITA 98/RAN/2025[2013-2014]Status: DisposedITAT Ranchi20 Nov 2025AY 2013-2014

Bench: the CIT(A) where appeal was dismissed on wrong facts.4. Dissatisfied with the above order, assessee is in appeal before this Tribunal.

Section 147Section 148Section 68

also proceeded on an erroneous factual footing by relying on another assessment order dated 25.10.2019, which had been settled under the Vivad se Vishwas Scheme and had no connection with the assessment order dated 30.03.2022, presently under challenge. The learned AR placed reliance on the decision of the coordinate bench

Kross Limited, Adityapur vs. DCIT, Circle-1, Jamshedpur

Accordingly, ITA No. 98/RAN/2025 is allowed

ITA 97/RAN/2025[2013-2014]Status: DisposedITAT Ranchi20 Nov 2025AY 2013-2014

Bench: the CIT(A) where appeal was dismissed on wrong facts.4. Dissatisfied with the above order, assessee is in appeal before this Tribunal.

Section 147Section 148Section 68

also proceeded on an erroneous factual footing by relying on another assessment order dated 25.10.2019, which had been settled under the Vivad se Vishwas Scheme and had no connection with the assessment order dated 30.03.2022, presently under challenge. The learned AR placed reliance on the decision of the coordinate bench

Vsn and Jeevan Infra Developers, Peruru Panchayat, Tirupathi vs. DCIT, Central Circle, Tirupathi

In the result, the appeal of the assessee is allowed

ITA 707/HYD/2017[2009-10]Status: DisposedITAT Hyderabad19 Nov 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.707/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2009-10) Vsn & Jeevan Infra Vs. Dy.Cit Developers, Peruru Central Circle Panchayat, Tirupati Tirupati Pan:Aaifv3414B (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate H Srinivasulu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 04/11/2025 घोषणा की तारीख/Pronouncement: 19/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Vsn & Jeevan Infra Developers (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-3, Visakhapatnam (“Ld. Cit(A)”) Dated 21.02.2017 For The A.Y 2009- 10. Page 1 Of 12

For Appellant: Advocate H SrinivasuluFor Respondent: : Dr. Sachin Kumar, Sr. DR
Section 132Section 142(1)Section 153Section 153CSection 68

dismissed as withdrawn in view of Page 4 of 12 ITA No 707 of 2017 VSN and Jeevan Infra Developers opting for Vivad Se Vishwas Scheme (“VSVS”). Since payment could not be made under VSVS, the assessee filed a Miscellaneous Application before this Tribunal for recalling of the appeal. This

Prabodh Centre for Rural Reforms, Pune vs. CIT(Exemption), Pune

In the result, the appeal filed by the assessee is allowed as per terms indicated herein above

ITA 1225/PUN/2025[2020-21]Status: DisposedITAT Pune14 Nov 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1225/Pun/2025 Assessment Year : 2020-21 Prabodh Centre For Rural Reforms, Vs. Cit (Exemption), Gat No.143, Village Bhukum, Pune Tal. Mulshi, Pune 411042 Maharashtra Pan : Aadtp6064A Appellant Respondent

For Appellant: Shri Abhay AvchatFor Respondent: Shri Amit Bobde
Section 11(5)Section 143(2)Section 143(3)Section 263Section 92(2)

income from impermissible investments and the same charged to tax at the Maximum Marginal Rate. Assessee moved an application under the Direct Tax Vivad Se Vishwas Scheme (DTVSV) and even paid the disputed tax amount of Rs.1,83,533/- and Form No.4 was also issued by ld.CIT(Exemption, Pune

Rekha Ajit Chaudhari, Pune vs. Ward 3(3), Pune

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

ITA 2069/PUN/2025[2013-14]Status: DisposedITAT Pune10 Nov 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2069/Pun/2025 Assessment Year 2013-14

For Appellant: NoneFor Respondent: Shri Vinod Pawar
Section 142(1)Section 144Section 147Section 148Section 69

made in the form of Fixed Deposits are to be shared by assessee and other legal heirs. Further, assessee has opted Direct Tax Vivad se Vishwas Scheme and Form Nos. 4 and 5 are awaited. Therefore, it is contended that that notice u/s.148 is unwarranted

S H Kelkar and Company Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 4(3)(1), Mumbai

The appeal is partly allowed

ITA 5591/MUM/2025[2011-12]Status: DisposedITAT Mumbai10 Nov 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Shri Prabhash Shankar: A.Y : 2011-12

For Appellant: Shri Saurabh BhatFor Respondent: Shri Swapnil Choudhary
Section 140ASection 143(1)Section 143(3)Section 154Section 244ASection 4(2)

before the learned CIT(A) in appeal no. CIT(A) 9, Mumbai/10029/2018- 19. In the meantime, the assessee opted for settlement under the Vivad Se Vishwas Scheme (VSVS) insofar as the dispute which was subject matter of appeal in ITA No. 1230/Mum/2017 is concerned. On the basis of Form ... appeal is deemed to be withdrawn in view of the provisions of Section 4(2) r.w.s. 5(2) of the Direct Taxes Vivad Se Vishwas Act, 2020 (‘DTVSV Act’ for short). 8. We have heard parties. Perused record. 9. It is submitted by the learned AR that the learned

Puja Jain, New Delhi vs. ITO, New Delhi

In the result, appeal of assessee in ITA No

ITA 2053/DEL/2025[2020-2021]Status: DisposedITAT Delhi06 Nov 2025AY 2020-2021

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: None [Application enclosed]For Respondent: Shri Manish Gupta, Sr. DR

withdraw the appeal filed by the assessee on the ground that the dispute relating to tax arrears has been settled under the Vivad se Vishwas Scheme, 2024 and the assessee has accepted the pending tax liability of Rs. 1,72,18,918 and deposited the same in Form

Kalpesh Chaturbhai Raiyani, Rajkot vs. The Income Tax Officer, Ward-1(1)(1), Rajkot

Appeal is allowed for statistical purpose

ITA 145/RJT/2025[2016-17]Status: DisposedITAT Rajkot04 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 143-145/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15-2016-17) Kalpesh Chaturbhai Raiyani The Income Tax Officer, Ward- 8-New Meghani Nagar Corner, Sahakar Vs. 1(1)(1), Main Road, Aaykar Bhawan, Race Course Ring Rajkot - 360002 Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aszpr8968H (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 26/08/2025 : 04/11/2025 Date Of Pronouncement Order Per, Dinesh Mohan Sinha, J.M.: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2014-15 – 2016-17, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961, By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals), Dated 05.06.2024/06.06.2024, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 147 Read With Section 144B Of The Act, On 28.03.2022/ 29.03.2024. Ita No. 143-145/Rjt/2025 Kalpesh Chaturbhai Raiyani 2. Grounds Of Appeal Raised By The Assessee Are As Follows (Ita No. 143- Rjt-25):

For Appellant: Shri Samir Bhuptani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 144BSection 147Section 148Section 250Section 69B

appellant, on hearing advertisement about the scheme by the Income Tax Department, approached the council of the appeal to know about the Vivad Se Vishwas Scheme. The council of the appellant has verified the e- proceeding tab and on verification of the same it was realized that the appellate order ... information about fixation of hearings or about passing of impugned orders. Subsequently, it is only when the Government announce this scheme of Vivad Se Vishwas. In order to avail the benefit of this scheme the assessee approach to the Authority for settlement of its dispute according to law. them

Kalpesh Chaturbhai Raiyani, Rajkot vs. The Income Tax Officer, Ward-1(1)(1), Rajkot

Appeal is allowed for statistical purpose

ITA 144/RJT/2025[2015-16]Status: DisposedITAT Rajkot04 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 143-145/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15-2016-17) Kalpesh Chaturbhai Raiyani The Income Tax Officer, Ward- 8-New Meghani Nagar Corner, Sahakar Vs. 1(1)(1), Main Road, Aaykar Bhawan, Race Course Ring Rajkot - 360002 Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aszpr8968H (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 26/08/2025 : 04/11/2025 Date Of Pronouncement Order Per, Dinesh Mohan Sinha, J.M.: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2014-15 – 2016-17, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961, By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals), Dated 05.06.2024/06.06.2024, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 147 Read With Section 144B Of The Act, On 28.03.2022/ 29.03.2024. Ita No. 143-145/Rjt/2025 Kalpesh Chaturbhai Raiyani 2. Grounds Of Appeal Raised By The Assessee Are As Follows (Ita No. 143- Rjt-25):

For Appellant: Shri Samir Bhuptani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 144BSection 147Section 148Section 250Section 69B

appellant, on hearing advertisement about the scheme by the Income Tax Department, approached the council of the appeal to know about the Vivad Se Vishwas Scheme. The council of the appellant has verified the e- proceeding tab and on verification of the same it was realized that the appellate order ... information about fixation of hearings or about passing of impugned orders. Subsequently, it is only when the Government announce this scheme of Vivad Se Vishwas. In order to avail the benefit of this scheme the assessee approach to the Authority for settlement of its dispute according to law. them

Kalpesh Chaturbhai Raiyani, Rajkot vs. The Income Tax Officer, Ward-1(1)(1), Rajkot

Appeal is allowed for statistical purpose

ITA 143/RJT/2025[2014-15]Status: DisposedITAT Rajkot04 Nov 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 143-145/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15-2016-17) Kalpesh Chaturbhai Raiyani The Income Tax Officer, Ward- 8-New Meghani Nagar Corner, Sahakar Vs. 1(1)(1), Main Road, Aaykar Bhawan, Race Course Ring Rajkot - 360002 Road, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aszpr8968H (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Samir Bhuptani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 26/08/2025 : 04/11/2025 Date Of Pronouncement Order Per, Dinesh Mohan Sinha, J.M.: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2014-15 – 2016-17, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961, By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals), Dated 05.06.2024/06.06.2024, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 147 Read With Section 144B Of The Act, On 28.03.2022/ 29.03.2024. Ita No. 143-145/Rjt/2025 Kalpesh Chaturbhai Raiyani 2. Grounds Of Appeal Raised By The Assessee Are As Follows (Ita No. 143- Rjt-25):

For Appellant: Shri Samir Bhuptani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 144BSection 147Section 148Section 250Section 69B

appellant, on hearing advertisement about the scheme by the Income Tax Department, approached the council of the appeal to know about the Vivad Se Vishwas Scheme. The council of the appellant has verified the e- proceeding tab and on verification of the same it was realized that the appellate order ... information about fixation of hearings or about passing of impugned orders. Subsequently, it is only when the Government announce this scheme of Vivad Se Vishwas. In order to avail the benefit of this scheme the assessee approach to the Authority for settlement of its dispute according to law. them