Fakir Chand Agrawal, Bilaspur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur
In the result, appeal of the assessee is allowed in terms of our aforesaid observations
ITA 61/RPR/2022[2017-18]Status: DisposedITAT Raipur19 Jan 2023AY 2017-18
Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं./ Ita No. 61/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Fakir Chand Agrawal Plot No. 22 & 23, Anjani Rani Durgavati, Industrial Area, Pendra Road, Bilaspur (C.G.) Pan : Aezpa7821C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax Raipur-1. ……""यथ" / Respondent
For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Debashis Lahiri, CIT-DR
Section 143(3)Section 263Section 4Section 69C
revised.
3. In reply, it was, inter alia, stated by the assessee that as he had opted for Direct Tax Vivad Se Vishwas Act (DTVSV) and Form 5 had been issued to him, therefore, the case having been settled under DTVSV could not be re-examined in the garb ... hearing of the appeal, it was submitted by the Ld. Authorized Representative (for short ‘AR’) that as the assessee had opted for Direct Tax Vivad Se Vishwas Act and Form 5 was issued to him,
Page 22 of APB, therefore, the Pr. CIT had grossly erred in law and facts