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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

Vaishno Industries, Delhi vs. ITO, Ward-59(06), Delhi

In the result, all these six appeals are dismissed as withdrawn

ITA 4688/DEL/2024[2018-19]Status: DisposedITAT Delhi06 Jan 2025AY 2018-19

Bench: Shri Prakash Chand Yadav & Shri Brajesh Kumar Singh[Assessment Year: 2011-12] Ahresty India Private Assistant Commissioner Of Income Limited, Plot No.194, Tax (Ld. Ao'), Circle-Rewari, Sectore-4, Phase-Ii, Hsic Vs Near Gandhi Chowk, Growth Centre, Bawal, Haryana-123401 Dist. Rewari, Haryana-123501 Pan-Aagca1057N Appellant Respondent [Assessment Year: 2011-12] Assistant Commissioner Of Ahresty India Private Limited, Income Tax (Ld. Ao'), Circle- Plot No.194, Sectore-4, Phase-Ii, Rewari, Vs Hsic Growth Centre, Bawal, Near Gandhi Chowk, Dist. Rewari, Haryana-123401 Haryana-123501 Pan-Aagca1057N Appellant Respondent [Assessment Year: 2012-13] Ahresty India Private Assistant Commissioner Of Income Limited, Plot No.194, Tax (Ld. Ao'), Circle-Rewari, Sectore-4, Phase-Ii, Hsic Vs Near Gandhi Chowk, Growth Centre, Bawal, Haryana-123401 Dist. Rewari, Haryana-123501 Pan-Aagca1057N Appellant Respondent [Assessment Year: 2012-13] Assistant Commissioner Of Ahresty India Private Limited, Income Tax (Ld. Ao'), Circle- Plot No.194, Sectore-4, Phase-Ii, Rewari, Vs Hsic Growth Centre, Bawal, Near Gandhi Chowk, Dist. Rewari, Haryana-123401 Haryana-123501 Pan-Aagca1057N Appellant Respondent

stated at bar that the assessee wants to withdraw the captioned appeals as the assessee is to avail the benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 ( in short ‘DTVSV Scheme, 2024’) and the assessee has duly filed Form No.1. The ld. Counsel for the assessee also stated that

Muthurathinam, Tiruppur vs. ITO, Ward-1(2), Tirupur

In the result, the appeal filed by the assessee in ITA Nos

ITA 2657/CHNY/2024[2013-14]Status: DisposedITAT Chennai31 Dec 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.2657/Chny/2024 (िनधा"रणवष" / Assessment Year: 2013-2014) Muthurathinam, Vs. The Income Tax Officer, 27/29, Ward 1(2) Kumarappapuram, 1St Street, Tirupur. Rayapuram Extension, Tirupur 641 601. [Pan: Avypm 0862D] S(अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. S. Sridhar, Erode, Advocate. (Virtual) ""यथ" क" ओर से /Respondent By : Ms. Anitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 31.12.2024 घोषणा क" तार"ख /Date Of Pronouncement : 31.12.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. S. Sridhar, Erode, AdvocateFor Respondent: Ms. Anitha, IRS, Addl. CIT

Form No.2 was issued on 26.12.2024. 3. Accordingly, noting the fact that the assessee is opted for resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024, we treat this appeal being dismissed as withdrawn. 4. The assessee is given liberty for restoration of the present appeal ... case the resolution of dispute under Direct Tax Vivad Se Vishwas Scheme (DTVSV), 2024 are failed. 5. In the result, the appeal filed by the assessee in ITA Nos. 2657/Chny/2024 is dismissed as withdrawn. Order pronounced in the open court at the time of hearing on 31st day of December

DCIT-14(1)(1), Mumbai vs. Indian Oil Corporation Ltd, Mumbai

In the result, the appeal of the assessee is partly allowed and that of the revenue is dismissed

ITA 2752/MUM/2024[2009-10]Status: DisposedITAT Mumbai31 Dec 2024AY 2009-10

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriindian Oil Corporation V/S. Dcit-14(2)(1), Mumbai Ltd. बनाम Aaykar Bhavan, G-9, Ali Yavar Jung Marg, M.K.Road, Bandra (East), Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaci1681G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Dcit-14(2)(1), Mumbai V/S. Indian Oil Corporation Ltd. Aaykar Bhavan, बनाम G-9, Ali Yavar Jung Marg, M.K.Road, Bandra (East), Mumbai-400020 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaci1681G Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri. Niraj D. ShethFor Respondent: Shri Krishna Kumar
Section 115JSection 143(3)Section 244Section 244(1)(au)Section 244ASection 244A(1)(b)Section 250

appeal without appreciating the fact that the appeal has no connection with the application/ declaration filed by the appellant for opting the Vivad se Vishwas Scheme. 2. The learned Commissioner (Appeals) erred in dismissing the appeal without granting any opportunity of personal hearing to the appellant. 3. The learned Commissioner ... also filed by the assessee against the order of Ld. CIT(A). During these pendency of both these appeals, the assessee availed the ‘Vivad se Vishwas Scheme’ in 2020. The Ld. PCIT, Mumbai-6 accepted the assessee’s application and issued form No. 3 on 25.03.2021 wherein a demand