“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

Vishwa Glass and Ceramics Pvt. Ltd., Ahmedabad vs. DCIT, Circle-3(3)(1), Mumbai

In the result, the appeal by the assessee is dismissed

ITA 2546/MUM/2024[2013-14]Status: DisposedITAT Mumbai31 Jan 2025AY 2013-14

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailassessment Year : 2013-14

For Appellant: Shri K.C. ThackerFor Respondent: Shri Sunil Umap, CIT-DR

Section 127(2)Section 143(3)Section 147Section 148Section 263

setting aside the assessment on the basis of presumed and unsubstantiated issues, and ignoring the fact that the assessment was settled under the Vivad Se Vishwas Scheme. 4. On the facts and in the circumstances of the case and in law the learned Pr. CIT ought not to have passed ... assessee filed the appeal before the learned 5 CIT(A). Subsequently, the assessee applied for settlement of its tax dispute under the Vivad Se Vishwas Scheme, 2020 (“VSV Scheme, 2020”) and discharged the entire disputed tax liability. The assessee further submitted once again notice under section

Subodh Gupta, Delhi vs. ACIT, New Delhi

ITA 1265/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Jan 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Naveen Chandra, Accoutant Member

contention in all the aforesaid 07 appeals is that all the assesses have filed their respective applications for settlement of dispute under the Vivad Se Vishwas Scheme 2024 (DTVSV 2024). Hence, requested to withdraw the aforesaid appeals. 3. Learned Senior DR has no objection. 4. Considering the aforesaid factual matrix

Late Smt. Dayawanti Devi, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 1263/DEL/2014[2006-07]Status: DisposedITAT Delhi31 Jan 2025AY 2006-07

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

Vipul Agarwal, Jamshedpur vs. DCIT, Centralcircle, Jamshedpur, Bistupur

In the result the appeal of the assessee is dismissed as withdrawn

ITA 164/RAN/2023[2014-15]Status: DisposedITAT Ranchi30 Jan 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita No.164/Ran/2023 ("नधा"रण वष" / Assessment Year :2014-15) Vipul Agarwal, Vs. Dcit,Central Circle, Jamshedpur Jamshedpur "थायी लेखा सं./जीआइआर सं./Pan/Gir No.:Bcppa5592R (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: None(Petition filed)For Respondent: Shri Khubchand T. Panday, Sr

Assessment Year: 2014-15 2. It is evident from the petition the said assessee has intended to avail for the Vivad se Vishwas Scheme of the Income Tax Department the date of which is extended up to 31st Jan, 2025 to make a final application. Having placed on record such ... petition it is clear that the assessee is proceeding for Vivad Se Vishwas Scheme. Therefore, no purpose would be served keeping the matter pending before the Tribunal since the assessee has taken recourse of settlement through the referred Scheme of the Department. 3. Accordingly, the matter is dismissed as withdrawn

Harish Harakhchand Gudhka (HUF), Jamnagar vs. The Assistant Commissioner of Income Tax, Jamnagar

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

ITA 434/RJT/2023[2014-15]Status: DisposedITAT Rajkot30 Jan 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Malay Koticha, ld.AR

Shri Malay Koticha, Learned Counsel for the assessee submitted before the Bench that assessee has opted for the benefit of the “Direct Tax Vivad Se Vishwas Act, 2024” and filed form no.1 on 24.12.2024. It is submitted that the assessee has received form no.2 thereof. A letter dated 22.1.2025 digitally

Avnish Harakhchand Gudhka, Jamnagar vs. The Assisstant Commissioner of Income Tax, Jamnagar

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

ITA 433/RJT/2023[2013-14]Status: DisposedITAT Rajkot30 Jan 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Malay Koticha, ld.AR

Shri Malay Koticha, Learned Counsel for the assessee submitted before the Bench that assessee has opted for the benefit of the “Direct Tax Vivad Se Vishwas Act, 2024” and filed form no.1 on 25.12.2024. It is submitted that the assessee has received form no.2 thereof. A letter dated 22.1.2025 digitally

U.P.I.B.Co-Operative Society Ltd., Lucknow vs. ITO-2(5), Lucknow

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

ITA 20/LKW/2024[2017-18]Status: DisposedITAT Lucknow30 Jan 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 U.P.I.B. Co-Operative Society Ltd. V. Income Tax Officer 2(5) Gate No.1, Canal Colony Lucknow Cantt. Road, Hazratganj Lucknow Tan/Pan:Aaaau8908Q (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 30 01 2025 Date Of Pronouncement: 30 01 2025 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R

moved by the assessee, vide dated 26.11.2024, wherein it has been stated that the assessee has already filed Form No.1 under Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024) before the Income Tax Department and the Ld. Principal Commissioner of Income Tax, Lucknow (designated authority) has issued Form No.2 ... Form No.2 dated 20.11.2024 is placed on record. 3. In view of the fact that the assessee having opted for Direct Tax Vivad Se Vishwas Scheme, 2024, with the consent of the Ld. A.R., the appeal of the assessee is dismissed and the same is consigned to the records with

M/S. U.P. Bank Employees Co-Operative Society Limited, Kanpur vs. Assistant Commissioner of Income Tax, Range-1, Kanpur

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

ITA 204/LKW/2018[2009-10]Status: DisposedITAT Lucknow30 Jan 2025AY 2009-10

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2009-10 M/S U.P. Bank Employees Co- V. The Acit Operative Society Ltd. Range 1 36/8-A, Ram Mohan Ka Hata Kanpur Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri Jitendra Kumar Yadav, Advocate Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 30 01 2025 Date Of Pronouncement: 30. 01 2025 O R D E R

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Sunil Kumar Rajwanshi, D.R

Section 92Section 93

outset, the Ld. Authorized Representative for the assessee (Ld. A.R.) submitted that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV, 2024) and copy of Form No.1 filed before the Income Tax Department, vide acknowledgement No.765851210221224 dated 22.12.2024 and copy of Form No.4 i.e. order ... 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. 4. In the result, the appeal of the assessee is dismissed for statistical purposes. Order pronounced

Lilu Ram, Fatehabad vs. ITO, Ward-1, Fatehabad

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

ITA 787/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh30 Jan 2025AY 2018-19

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

For Appellant: Shri Samyak Jain, AdvocateFor Respondent: Shri Vivek Vardhan, Addl.CIT Sr.DR

assessee has filed an Application dated 29.01.2025 seeking permission to withdraw the appeal on the ground that the assessee has opted for 'Vivad Se Vishwas Scheme 2024’ and Form-2 has been issued by the Income Tax Department. Copy of Form-2 has also been filed

Nikhil Bector, Ludhiana vs. DCIT, Ludhiana

In the result, appeal of the assessee is dismissed as

ITA 404/CHANDI/2024[2016-2017]Status: DisposedITAT Chandigarh30 Jan 2025AY 2016-2017

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ashish Aggarwal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 254(2)

Counsel for the assessee has filed an application for withdrawal of this appeal on the ground that the assessee has availed benefit of 'Vivad Se Vishwas Scheme 2024’ and A.Y.2016-17 2 he has resolved the dispute with the Revenue under this Scheme. Necessary certificate in Form No.2 under Rule ... 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 failed to avail the full benefit

Punjab National Bank, Dal Lake Dharamshala Cantt vs. Joint Commissioner of Income Tax (OSD) TDS, Panchkula

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

ITA 415/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh30 Jan 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 415/Chd/2023 "नधा"रण वष" / Assessment Year : 2013-14 Punjab National Bank, The Jcit बनाम Dal Lake Dharmshala (Osd)Tds, Cantt. Sector 2, Vs. Tehsil Dharmshala 176216 Panchkula "थायी लेखा सं./Pan No: Ptlpi2710F अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा""रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 29.01.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 30.01.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 22.02.2023 Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2013-14. 2. The Registry Has Pointed Out That There Was A Delay Of 66 Days In Filing Of The Appeal Before The Tribunal. The Ld. Counsel For The Assessee Has Filed A Letter Giving Detailed

For Appellant: None (Withdrawal application)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 254(2)

Representative of the Assessee for withdrawal of this appeal on the ground that he has opted to avail the benefit of 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 415-Chd-2023 Punajb National Bank, Dharmshala infructuous. However, it is made clear that in case, on account of some technicalities

Punjab National Bank, Dal Lake Dharamshala Cantt vs. Dy. Commisisoner of Income Tax (TDS), Panchkula

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

ITA 414/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh30 Jan 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 414/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13 Punjab National Bank, The Dcit (Tds), Dal Lake Dharmshala बनाम Sector 2, Cantt. Panchkula Vs. Tehsil Dharmshala, Distt. Kangra 176216 "थायी लेखा सं./Pan No: Ptlpi2710F अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा""रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 29.01.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 30.01.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 20.03.2023 Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’], For The Assessment Year 2012-13. 2. The Registry Has Pointed Out That There Is A Delay Of 40 Days In Filing Of The Appeal Before The Tribunal. The Ld.

For Appellant: None (Withdrawal application)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 254(2)

Representative of the Assessee for withdrawal of this appeal on the ground that he has opted to avail the benefit of 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

Smt. Shailja Punia, Jagadhri vs. The ITO, Ward -4, Yamuna Nagar

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

ITA 525/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh30 Jan 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 525/Chd/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt.Shailja Punia, The Ito, # 606, Sector 17, बनाम Ward-4, Huda, Jagadhri, Haryana Yamunanagar Vs. "थायी लेखा सं./Pan No: Betpp3530P अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा""रती क" ओर से/Assessee By : None (Withdrawal Application) राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 09.01.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 30.01.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 29.04.2022 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. No One Appeared On Behalf Of The Assessee. However, An Application Dated 31.12.2024 Has Been Filed On Behalf Of The Authorized Representative Of The Assessee For Withdrawal Of This Appeal On The Ground That The Assessee Has Moved An 525-Chd-2022 Smt.Shailja Punia, Jagadhri

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

Section 254(2)

ground that the Assessee has moved an 525-Chd-2022 Smt.Shailja Punia, Jagadhri 2 application to avail the benefit of 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

City Hospital, Kolhapur vs. Income Tax Officer, Kolhapur

In the result, the appeal of the assessee is dismissed as ‘Withdrawn’

ITA 1494/PUN/2024[AY 2018-19]Status: DisposedITAT Pune30 Jan 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S.ShingteFor Respondent: Shri Ramnath P. Murkunde

Section 143(1)Section 250

find the assessee has filed a letter dated 13.01.2025 seeking withdrawal of the appeal on the ground that it had filed application under Vivad Se Vishwas Scheme, 2024 and Form No.2 has been issued by the PCIT. The contents of said letter read as under : 2 City Hospital “We have

Shri. Shrikant Govind Chitale, Prabhat Road, Pune vs. Commissioner of Income Tax (Appeal), Income Tax

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

ITA 1422/PUN/2024[2012-13]Status: DisposedITAT Pune30 Jan 2025AY 2012-13

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2012-13

For Appellant: Shri Pratikh JhaFor Respondent: Shri Arvind Desai, Addl CIT DR

Section 271(1)(c)

Counsel for the assessee filed an application seeking withdrawal of the appeal on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024 and Form No.2 has already been issued. 2 3. In absence of any objection from the side of the Ld. DR, the request

Kreeng Construction Pvt. Ltd., Purulia vs. ITO, Ward-3(3), Purulia

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

ITA 883/KOL/2024[2012-13]Status: DisposedITAT Kolkata30 Jan 2025AY 2012-13

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

dated 21.02.2024 for AY 2012-13. 2. At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing form no.1, with the 2 I.T.A. No. 883/Kol/2024 Assessment Year: 2012-13 Kreeng Construction Pvt. Ltd. competent

Smt. Sanjana Agarwal, Kolkata vs. ITO, Ward-3(2), Purulia

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

ITA 686/KOL/2024[2013-14]Status: DisposedITAT Kolkata30 Jan 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 686/Kol/2024 Assessment Year: 2013-2014 Smt. Sanjana Agarwal,……………….…………Appellant C/O. M/S. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3Rd Floor, Kolkata-700072 [Pan:Afxpa4780R] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-3(2), Purulia, Income Tax Office Building, Rachi Road, Souugh Lake Road, Purulia-723101, W.B. Appearances By: Shri Sujay Sen, A.R., Appeared On Behalf Of The Assessee Shri L.N. Dash, Addl. Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 23, 2025 Date Of Pronouncing The Order: January 30, 2025 O R D E R

Authorized Representative of the assessee filed a letter dated 20th January, 2025 stating that the assessee is contemplating to opt for Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) and with a request to block the hearing for two months or till the formalities

Sashi Jain, Kolkata vs. ITO, Ward-29(1), Kolkata

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

ITA 369/KOL/2024[2013-14]Status: DisposedITAT Kolkata30 Jan 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 369/Kol/2024 Assessment Year: 2013-2014 Sashi Jain,………………………..…….…………Appellant 52D, Puja Apartment, S.R. Das Road, Southern Avenue, Kolkata-700026 [Pan:Aejpj6012Q] -Vs.- Acit/Dcit (Nfac),……………….……………...Respondent Income Tax Officer, Ward-29(1), Kolkata, Aayakar Bhawan, Dakshin, 2, Gariahat Road, Kolkata-700068 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri L.N. Dash Addl. Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 23, 2025 Date Of Pronouncing The Order: January 30, 2025 O R D E R

hearing. Shri Sashi Jain, appellant has submitted a letter dated 21st January, 2025 stating that he has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 and Form 2, with the Competent Authority and therefore, prayed before the Bench

M/S. Kothari Metals Ltd, Kolkata vs. Dy. CIT, Circle- 7(1), Kolkata

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

ITA 2323/KOL/2024[2014-15]Status: DisposedITAT Kolkata30 Jan 2025AY 2014-15

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

Kothari Metals Ltd. 2. At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing form no.1, with the competent authority and therefore, prayed before the Bench that the assessee may be allowed to withdraw

Manjira Banerjee, Kolkata vs. Commissioner of Income Tax (Appeals) - 27, Kolkata

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

ITA 2313/KOL/2024[2017-18]Status: DisposedITAT Kolkata30 Jan 2025AY 2017-18

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

dated 20.09.2024 for AY 2017-18. 2. At the time of hearing, it was pointed out that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme) by filing form no.1, with the 2 I.T.A. No. 2313/Kol/2024 Assessment Year: 2017-18 Manjira Banerjee competent authority