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“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

EKATAA COMMERCIAL CENTRE PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3, MUMBAI

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

ITA 4902/MUM/2025[2021-22]Status: DisposedITAT Mumbai12 Mar 2026AY 2021-22

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Suyog Bhave a/w. Shri Kshitij KasiFor Respondent: Shri Hemanshu Joshi Sr. DR
Section 139(4)Section 143(1)Section 154Section 156Section 220Section 220(2)Section 234CSection 250

view of the settlement of its appeals for assessment years 2013-14 and 2018-19 under the Direct Tax Vivad Se Vishwas Scheme, 2024. The Assessing Officer (“AO”), vide order dated 13.05.2025 passed under section 154 of the Act, revised the assessed income of the assessee for the year under ... taking into consideration the resolution of tax dispute by the assessee for the assessment years 2013-14 and 2018-19 under the Direct Tax Vivad Se Vishwas Scheme, 2024. While computing the demand, inter alia, the AO levied interest under section 220(2) of the Act at Rs.1

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. OASYS CYBERMATICS PVT LTD, CHENNAI

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

ITA 3102/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: MS. PADMAVATHY S (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Mr. ARV Srinivasan, CIT for Mr. Bipin C. N., CITFor Respondent: Mr. Ravi Kannan &
Section 143(2)Section 143(3)Section 147Section 148Section 36(1)(va)Section 5(3)

issued are distinct from the issues discussed in the original assessment order and therefore they have not attained finality under the Direct Tax Vivad Se Vishwas Scheme. 4. The Ld. CIT(A) erred in not considering that section 5(3) of the Direct Tax Vivad Se Vishwas Act, 2020 provides ... original assessment and therefore the reopening was valid. The ld. DR further submitted that as per section 5(3) of the Direct Tax Vivad Se Vishwas Act, 2020, the order passed under the scheme is conclusive only in respect of matters covered by the declaration and therefore other issues

JAGAN MOHAN RAO VALLURU,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

ITA 469/VIZ/2025[2009-10]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2009-10
Section 143(3)Section 147Section 148Section 154Section 250(6)

further, the Ld.AR\nsubmitted that the Pr. CIT, Vijayawada, dated 12.04.2021, had thereafter issued\nForm No. 5, dated 12.04.2021, based on the Direct Tax Vivad Se Vishwas Act,\n2020 declaration filed by the assessee for the A.Y.2011-12.\n10.\nShri C Subrahmanyam, Ld.AR submitted that, the A.O, i.e, ACIT-Circle

SAI SRI ANUSHA VALLURU,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

ITA 468/VIZ/2025[2009-10]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2009-10
Section 143(3)Section 147Section 148Section 154Section 250(6)

further, the Ld.AR\nsubmitted that the Pr. CIT, Vijayawada, dated 12.04.2021, had thereafter issued\nForm No. 5, dated 12.04.2021, based on the Direct Tax Vivad Se Vishwas Act,\n2020 declaration filed by the assessee for the A.Y.2011-12.\n10.\nShri C Subrahmanyam, Ld.AR submitted that, the A.O, i.e, ACIT-Circle

LIC HOUSING FINANCE LIMITED,MUMBAI vs. ACIT, MUMBAI

ITA 6974/MUM/2024[2007-08]Status: DisposedITAT Mumbai12 Feb 2026AY 2007-08
For Appellant: \nShri S.Bhandari and Sri Shreyas Shah,(Adv.)For Respondent: \nShri Surendra Mohan,(Sr. DR)
Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

nclaimed by the Appellant Assessee in respect of tax refund of\nRs. 11,16,71,928/- determined under Direct Tax Vivad Se Vishwas\nAct, 2020 which was released / adjusted after delay of 20 months.\nCIT(A) failed to appreciate that said claim of interest is allowable\neither u/s 244A ... Housing Finance Limited\n4.2 Attention has been drawn to the DTVSV Act 2020 and the\nStatement of Objects and Reasons to The Direct Tax Vivad se Vishwas Bill\n2020 presented on 1stFebruary 2020.Ultimate purpose of the Bill is ‘dispute\nresolution\". It does not determine tax payable or refundable. Under

LIC HOUSING FINANCE LTD,MUMBAI vs. ACIT, MUMBAI

In the result, all the aforesaid appeals of the assessee are\nallowed

ITA 6973/MUM/2024[2006-07]Status: DisposedITAT Mumbai12 Feb 2026AY 2006-07
For Appellant: \nShri S.Bhandari and Sri Shreyas Shah,(Adv.)For Respondent: \nShri Surendra Mohan,(Sr. DR)
Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

nclaimed by the Appellant Assessee in respect of tax refund of\nRs. 11,16,71,928/- determined under Direct Tax Vivad Se Vishwas\nAct, 2020 which was released / adjusted after delay of 20 months.\nCIT(A) failed to appreciate that said claim of interest is allowable\neither u/s 244A ... 6974/Mum/2024\nA.Y. 2005-06, 2006-07 & 2007-08\nM/s LIC Housing Finance Limited\n4.2 Attention has been drawn to the Direct Tax Vivad se Vishwas Bill\n2020 presented on 1stFebruary 2020.Ultimate purpose of the Bill is 'dispute\nresolution'. It does not determine tax payable or refundable. Under the\nDTVSV

LIC HOUSING FINANCE LTD,MUMBAI vs. ACIT, MUMBAI

In the result, all the aforesaid appeals of the assessee are allowed

ITA 6972/MUM/2024[2005-06]Status: DisposedITAT Mumbai12 Feb 2026AY 2005-06

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri S.Bhandari and Sri Shreyas Shah,(Adv.) and Amicus CuriaeFor Respondent: Shri Surendra Mohan,(Sr. DR)
Section 143(1)(a)Section 153(5)Section 154Section 244ASection 244A(1)(b)Section 5(2)

claimed by the Appellant Assessee in respect of tax refund of Rs. 11,16,71,928/- determined under Direct Tax Vivad Se Vishwas Act, 2020 which was released / adjusted after delay of 20 months. CIT(A) failed to appreciate that said claim of interest is allowable either u/s 244A ... this case of a Public Sector undertaking of Government of India, the assessee filed VSVS application as per under Direct Tax Vivad Se Vishwas Act, 2020(DTVSV).The ld.Pr.CIT while accepting the application passed order determining refund of Rs 11.16 cr. Order Giving Effect(OGE) u/s 5(2) of DTVSV

VIKAS AGARWAL,BULANDSHAHR vs. ACIT, CENTRAL CIRCLE, MEERUT

The appeal of the assessee is allowed for statistical purposes

ITA 6486/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Feb 2026AY 2017-18
For Appellant: \nNoneFor Respondent: \nSh. Akhilesh Yadav, Sr. DR
Section 133(6)Section 143(3)Section 272A(2)(c)

raised a ground that ld. CIT(A) has dismissed the appeal of the assessee\non the basis that assessee has opted for Direct Tax Vivad Se Vishwas\nScheme, 2020 but as per the assessee no such settlement was opted. It comes\nup that a search and seizure operation was carried

INCOME TAX OFFICER, FARIDABAD vs. SAVITA BHATIA, FARIDABAD

Appeal is dismissed

ITA 148/DEL/2026[2015]Status: DisposedITAT Delhi10 Feb 2026

Bench: Sh. Satbeer Singh Godaraita No. 148/Del/2026 : Asstt. Year: 2015-16 Income Tax Officer, Vs Savita Bhatia, B-Block, New Cgo Complex, 108-A, Sector-11 D, Nh-Iv, Nit, Faridabad-121001 Faridabad-121006 (Appellant) (Respondent) Pan No. Alupb1524F Assessee By: Ms. Savita Bhatia (Individual) Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Revenue’S Appeal For Assessment Year 2015-16 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081511509(1) Dated 07.10.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Savita Bhatia (Individual)For Respondent: Sh. Manoj Kumar, Sr. DR
Section 147

hearing that the assessee has already submitted it’s Form 2 & 4 before the prescribed authority for settling the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. 4. The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage. 2 Savita

SUNDARARAJAN RAGHUNATHAN,CHENNAI vs. ITO, NON CORP WARD-9(5), CHENNAI

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

ITA 2842/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Vikram VijayaraghavanFor Respondent: Mr.K. Ilaiyaraja, Addl.CIT
Section 250

holding as under: 4. In view of the above, the appeal is treated as withdrawn by the appellant in terms of the Direct Tax Vivad Se Vishwas Scheme, 2020. However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment

RAMESH CHANDRA DETHALIYA,POLIAIKALAN vs. INCOME TAX OFFICER, SHAJAPUR, SHAJAPUR

Appeal is dismissed

ITA 629/IND/2025[2010-11]Status: DisposedITAT Indore03 Feb 2026AY 2010-11
Section 271ASection 91Section 92Section 93

TAX ARREAR UNDER SAB-SECTION (2) OF\nSECTION 92 READ WITH SECTION 93 OF FINANCE (NO. 2) ACT, 2024\n(UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024)\nWhereas RAMESH CHANDRA DETHALIYA (Name of the declarant)\ndeclaration under section 91 of the Finance (No.2

GUARDIAN PORTFOLIO CONSULTANTS PVT LTD,NEW DELHI vs. ITO WARD - 10(4), NEW DELHI

Appeal is dismissed as withdrawn in above terms, subject to all just exceptions

ITA 4639/DEL/2019[2009-10]Status: DisposedITAT Delhi02 Feb 2026AY 2009-10

Bench: Shri Satbeer Singh Godaraassessment Year: 2009-10 Guardian Portfolio Vs. Income Tax Officer, Consultants Pvt. Ltd., Ward-10(4), B-45, Inderpuri, Delhi New Delhi Pan: Aaccg7863J (Appellant) (Respondent) Assessee By Sh. Tarun Chanana, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 143(3)

counsel for the assessee submits during the course of hearing that the assessee herein has opted for settling the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 by filing the prescribed Form-1 in the office of the designated authority. He, therefore, requested for withdrawal of the instant

BILIYA SEVA SAHKARI MANDLI LIMITED,MORBI, RAJKOT vs. ITO WARD 1, MORBI, MORBI

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

ITA 742/RJT/2025[2018-19]Status: DisposedITAT Rajkot29 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 742/Rjt/2025 Assessment Year: (2018-19) Biliya Seva Sahkari Mandli Vs. Income Tax Office, Aayakar Limited Vibhag, J.K. Chamber, National At. Biliya, Tal. Morbi, Gujarat, Highway-8-A, At- Lalpar, Morvi 363641 (Gujarat) Morbi 363642 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabab3498H (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. A.RFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 147Section 234ASection 234FSection 253(5)Section 270ASection 80P(2)(d)

wrongly dismissed the appeal, on the ground that the assessee has chosen to settle the dispute through DTVSV scheme “The Direct Tax Vivad Se Vishwas Scheme- 2024” while the assessee has no submitted any withdraw letter to the Ld. CIT(A) However, the counsel has stated that the assessee ... filed application for “The Direct Tax Vivad Se Vishwas Scheme-2024” for A.Y. 2019-20. the assessee has withdrawn the appeal and got settle the dispute through the “The Direct Tax Vivad Se Vishwas Scheme-2024”. For that the assessee has submitted the withdrawal letter of appeal and from

DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE -16(2),HYDERABAD, HYDERABAD vs. MENZIES BOBBA GROUND HANDLING SERVICES PRIVATE LIMITED ,HYDERABAD, HYDERABAD

In the result, appeal of the Revenue is dismissed\nas withdrawn

ITA 112/HYD/2021[2015-16]Status: DisposedITAT Hyderabad28 Jan 2026AY 2015-16
For Appellant: CA SowndaryaFor Respondent: Dr. Sachin Kumar And
Section 90Section 91Section 92

rule 5]\nCERTIFICATE UNDER SUB-SECTION (1) OF SECTION 92 OF THE\nFINANCE (NO. 2) ACT, 2024\n(UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024)\nWhereas Mr./Mrs./M/s MENZIES BOBBA GROUND HANDLING SERVICES PRIVATE LIMITED (hereinafter referred to as the declarant) having PAN /\nTAN AAFCM0724P has filed ... nThus, it is clear that the present appeal of the\nRevenue was the subject matter of the dispute which is\nsettled under Direct Tax Vivad Se Vishwas Scheme-2024\nwherein the amount payable u/sec.90 is also shown as\n4\nITA.No.112/Hyd./2021\nRs.NIL, rather the refundable amount is reflected

HAZRAT FATEMA GIRLS HIGH SCHOOL,NANDED vs. CIT TDS NASHIK, NASHIK

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2268/PUN/2025[2015-16 24Q Q1]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2255/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 24Q Q4 Hazrat Fatema Girls High V Cit Tds, School, S Nashik. Irfan Nagar, Qudwai Nagar, Nanded – 431604. Pan: Nskho1795D Appellant/ Assessee Respondent /Revenue

Section 200A(1)Section 250

Form 35 for A.Y. 2015-16 on 22.03.2020. The acknowledgement Number 328615820220320. Subsequently amnesty scheme launched by Income Tax Department known as Direct Tax Vivad Se Vishwas Scheme 2020. We have applied in Form No. 1 and 2 to avail the benefit of Vivad Se Vishwas Scheme. Thereafter the department ... Form 35 for A.Y 2015-16 on 22.03.2020. The acknowledgement Number 328615820220320. Subsequently amnesty scheme launched by Income Tax Department known as Direct Tax Vivad Se Vishwas Scheme 2020. We have applied in Form No. 1 and 2 to avail the benefit of Vivad Se Vishwas Scheme. Thereafter the department

HAZRAT FATEMA GIRLS HIGH SCHOOL,NANDED vs. CIT TDS NASHIK, NASHIK

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2267/PUN/2025[2015-16 24Q Q4]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2255/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 24Q Q4 Hazrat Fatema Girls High V Cit Tds, School, S Nashik. Irfan Nagar, Qudwai Nagar, Nanded – 431604. Pan: Nskho1795D Appellant/ Assessee Respondent /Revenue

Section 200A(1)Section 250

Form 35 for A.Y. 2015-16 on 22.03.2020. The acknowledgement Number 328615820220320. Subsequently amnesty scheme launched by Income Tax Department known as Direct Tax Vivad Se Vishwas Scheme 2020. We have applied in Form No. 1 and 2 to avail the benefit of Vivad Se Vishwas Scheme. Thereafter the department ... Form 35 for A.Y 2015-16 on 22.03.2020. The acknowledgement Number 328615820220320. Subsequently amnesty scheme launched by Income Tax Department known as Direct Tax Vivad Se Vishwas Scheme 2020. We have applied in Form No. 1 and 2 to avail the benefit of Vivad Se Vishwas Scheme. Thereafter the department

HAZRAT FATEMA GIRLS HIGH SCHOOL,NANDED vs. CIT TDS NASHIK, NASHIK

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2264/PUN/2025[2015-16 24Q Q2]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2255/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 24Q Q4 Hazrat Fatema Girls High V Cit Tds, School, S Nashik. Irfan Nagar, Qudwai Nagar, Nanded – 431604. Pan: Nskho1795D Appellant/ Assessee Respondent /Revenue

Section 200A(1)Section 250

Form 35 for A.Y. 2015-16 on 22.03.2020. The acknowledgement Number 328615820220320. Subsequently amnesty scheme launched by Income Tax Department known as Direct Tax Vivad Se Vishwas Scheme 2020. We have applied in Form No. 1 and 2 to avail the benefit of Vivad Se Vishwas Scheme. Thereafter the department ... Form 35 for A.Y 2015-16 on 22.03.2020. The acknowledgement Number 328615820220320. Subsequently amnesty scheme launched by Income Tax Department known as Direct Tax Vivad Se Vishwas Scheme 2020. We have applied in Form No. 1 and 2 to avail the benefit of Vivad Se Vishwas Scheme. Thereafter the department

HAZRAT FATEMA GIRLS HIGH SCHOOL,NANDED vs. CIT TDS NASHIK, NASHIK

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2259/PUN/2025[2015-16 24Q Q3]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2255/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 24Q Q4 Hazrat Fatema Girls High V Cit Tds, School, S Nashik. Irfan Nagar, Qudwai Nagar, Nanded – 431604. Pan: Nskho1795D Appellant/ Assessee Respondent /Revenue

Section 200A(1)Section 250

Form 35 for A.Y. 2015-16 on 22.03.2020. The acknowledgement Number 328615820220320. Subsequently amnesty scheme launched by Income Tax Department known as Direct Tax Vivad Se Vishwas Scheme 2020. We have applied in Form No. 1 and 2 to avail the benefit of Vivad Se Vishwas Scheme. Thereafter the department ... Form 35 for A.Y 2015-16 on 22.03.2020. The acknowledgement Number 328615820220320. Subsequently amnesty scheme launched by Income Tax Department known as Direct Tax Vivad Se Vishwas Scheme 2020. We have applied in Form No. 1 and 2 to avail the benefit of Vivad Se Vishwas Scheme. Thereafter the department

HAZRAT FATEMA GIRLS HIGH SCHOOL,NANDED vs. CIT TDS NASHIK, NASHIK

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 2255/PUN/2025[2013-14 24Q Q4]Status: DisposedITAT Pune23 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2255/Pun/2025 निर्धारण वषा / Assessment Year: 2013-14 24Q Q4 Hazrat Fatema Girls High V Cit Tds, School, S Nashik. Irfan Nagar, Qudwai Nagar, Nanded – 431604. Pan: Nskho1795D Appellant/ Assessee Respondent /Revenue

Section 200A(1)Section 250

Form 35 for A.Y. 2015-16 on 22.03.2020. The acknowledgement Number 328615820220320. Subsequently amnesty scheme launched by Income Tax Department known as Direct Tax Vivad Se Vishwas Scheme 2020. We have applied in Form No. 1 and 2 to avail the benefit of Vivad Se Vishwas Scheme. Thereafter the department ... Form 35 for A.Y 2015-16 on 22.03.2020. The acknowledgement Number 328615820220320. Subsequently amnesty scheme launched by Income Tax Department known as Direct Tax Vivad Se Vishwas Scheme 2020. We have applied in Form No. 1 and 2 to avail the benefit of Vivad Se Vishwas Scheme. Thereafter the department

CBRE LIMITED,HONG KONG vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE (INTERNATIONAL TAXATION)-1(2)(1), NEW DELHI, DELHI

In the result, the appeal of the assessee is dismissed

ITA 3786/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi16 Jan 2026

Bench: Shri Ramit Kochar & Shri Raj Kumar Chauhanassessment Year : 2021-22 Cbre Limited, V. Acit, 4Th Three Exchange Square International Taxation Circle-1(2)(1), Hongkong Civic Centre, New Delhi-110002 Pan: Aaecc1557F (Appellant) (Respondent) Assessee By : Shri Jaskaran Singh, Ca Revenue By : Shri M.S. Nethrapal, Cit, Dr Date Of Hearing : 14.01.2026 Date Of Pronouncement : 14.01.2026

For Appellant: Shri Jaskaran Singh, CAFor Respondent: Shri M.S. Nethrapal, CIT, DR
Section 143(3)Section 154Section 92Section 93

wherein it was brought to the attention of the Bench by ld. Counsel for the assessee that the assessee has availed the Direct Tax Vivad Se Vishwas Scheme, 2024, and has filed necessary declarations with the Department . It was submitted that Now Form-4 dated 14.07.2025 (DIN/Acknowledgment ... tax arrear 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). The copy of the same is placed on record by ld. Counsel for the assessee , which is now placed on record

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