“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Carlsberg India Private Limited, Delhi vs. Deputy Commissioner of Income Tax, TDS Circle, Gurgaon, Gurugram

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 2935/DEL/2025[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri Mahavir Singh, Hon'Bleasstt. Year: 2013-14 Carlsberg India Private Limited, Vs. Dcit, Tds Circle 4Th Floor, Rectangel No. 1, Gurugram, Commercial Complex, Haryana D-4, Saket, New Delhi – 17 (Pan: Aajcs8454J) (Appellant) (Respondent) Appellant By : Shri S.K. Aggarwal, Ca Respondent By : Shri Sangeet Bansal, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 20.08.2025

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri Sangeet Bansal, Sr. DR

Section 201(1)Section 250

against the order passed u/s. 201(1)/201(1A) of the Act, by erroneously considering the matter is settled under the Direct Tax Vivad Se Vishwas Act, 2020. 1.2 The order passed by the CIT(A) is bad in law and deserve to be set aside and fair opportunity ... /NFAC who vide its order dated 2.12.2021 has dismissed the appeal exparte by wrongly stated that the appellant had opted for Direct Tax Vivad Se Vishwas Act, 2020, without adjudicating the merits of the case, however, the appellant never opted for VSVS Scheme. On this wrong finding

Widia India Ltd( Kennametal India Ltd., Bangalore vs. Pr. Commissioner of Income Tax-2, Bangalore

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 372/BANG/1997[1994-95]Status: DisposedITAT Bangalore19 Aug 2025AY 1994-95

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 1994-95

For Respondent: Shri Aditya Bharadwaj

hearing, the Ld.AR submitted a letter dated 06/08/2025 in which the assessee informed this Tribunal that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and filed an application in form – 1 on 30/04/2025. Pursuant to the application in form – 1, the Ld.PCIT also issued a form ... form -2 along with his letter. Finally, the assessee requested to withdraw the appeal in view of the settlement made under the Direct Tax Vivad Se Vishwas Scheme, 2024. 4. We have perused the letter as well as the form – 1 and form – 2 and the challan for the payment

Molex India Business Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, the appeal filed by the Assessee is hereby dismissed under DTVSV 2024

ITA 1881/BANG/2024[2020-21]Status: DisposedITAT Bangalore14 Aug 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Keerthi Narayan, ARFor Respondent: Dr. Divya K, JCIT (DR)

Authorized Representative (AR) of the Assessee submitted that the Assessee has filed declaration in Form-1 as prescribed under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, before the Competent Authority for settling the tax dispute in the appeal on hand. It was further submitted ... that the assessee has obtained Form-2 determining the tax to be paid under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, from the Competent Authority. Accordingly, the ld. AR submitted that these filings are in process under the said scheme, which aims to resolve the tax dispute

Syntel Solutions (I) P Ltd, Pune vs. Commissioner of Income-Tax (Appeals), Pune

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’

ITA 725/PUN/2021[2013-14]Status: DisposedITAT Pune08 Aug 2025AY 2013-14

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.725/Pun/2021 िनधा"रण वष" / Assessment Year : 2013-14 Syntel Solutions (I) P. Ltd., Vs. Acit, Circle-10, Pune. Ground Floor, S2 Software Block, Plot No.B-1/B-2, Dehu Alandi Road, Midc, Talawade, Software Technology Park, Pune- 412114. Pan : Aadct5744N Appellant Respondent Assessee By : None Revenue By : Shri Praksh L. Pathade Date Of Hearing : 07.08.2025 Date Of Pronouncement : 08.08.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 08.11.2021 Passed By Ld. Cit(A)-13, Pune For The Assessment Year 2013-14. 2. When The Appeal Was Called For Hearing, None Appeared On Behalf Of The Appellant-Assessee Despite Due Service Of Notice Of Hearing. However, Ld. Ar Of The Assessee Filed An Application Seeking Withdrawal Of The Above Captioned Appeal In The Light Of The Fact That The Assessee Has Opted For Direct Tax Vivad Se Vishwas

For Appellant: NoneFor Respondent: Shri Praksh L. Pathade

filed an application seeking withdrawal of the above captioned appeal in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas 2 Scheme, 2024 and in this regard copy of Form 2 under DTVSVS, 2024 also filed by the assessee. 3. Ld. DR raised ... appellant to revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal of the assessee stands dismissed as withdrawn. 5. In the result, the appeal filed

Bhadrakali Estates Private Limited, Delhi vs. ITO NFAC (Jao Ward-4(1), Delhi)

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

ITA 5778/DEL/2024[2014-2015]Status: DisposedITAT Delhi08 Aug 2025AY 2014-2015

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

For Appellant: NoneFor Respondent: Shri Dharam Veer Singh, CIT-DR and Shri Rjaesh Kumar Dhanesta, Senior DR

dated 4th January, 2025 has been filed by the learned Counsel for the assessee stating that the assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2014-15. The assessee has stated that it has filed form No.1 and the Revenue

Alstom Information System and Technology ((Formerly Known As Alstom Information Technology Centre), Gurgaon vs. ACIT Circle-1(1)(1) International Taxation, New Delhi

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

ITA 9654/DEL/2019[2016-17]Status: DisposedITAT Delhi08 Aug 2025AY 2016-17

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

For Appellant: Shri Jaskaran Singh, CAFor Respondent: Shri Dharam Veer Singh, CIT-DR and Shri Rjaesh Kumar Dhanesta, Senior DR

Section 143(3)

assessee submitted that a petition dated 7th July, 2025 has been filed by it stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2016-17. The assessee stated that it has filed form No.1 and the Revenue has also issued

Johnson Matthey Public Ltd. Co., United Kingdom vs. JCIT(OSD), Intl. Taxation, Gurgaon

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

ITA 7572/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Aug 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

For Respondent: Shri Yishu Goel, AR

assessee submitted that a petition dated 4th August, 2025 has been filed by it stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2012-13. The assessee stated that it has filed form No.1 and the Revenue has also issued

Kamaldhan Conclave Limited, Bariatu vs. ACIT, Central Circle-1, Ranchi

In the result, the appeal is dismissed as withdrawn with liberty as above

ITA 58/RAN/2024[2012-2013]Status: DisposedITAT Ranchi07 Aug 2025AY 2012-2013

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayι.Τ.Α. No.58/Ran/2024 Assessment Year: 2012-13 Kamaldhan Conclave Ltd...... ..........Appellant Unit No.2, Ground Floor, Sri Radhe Krishan Garden, Jharkhand-834009. [Pan: Aaeck6247N] Vs. Acit, Central Circle-1, Ranchi.... Respondent Appearances By: Shri R. R. Mittal, Ar, Appeared On Behalf Of The Appellant. Shri Khubchand T. Pandya, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing: August 07, 2025 Date Of Pronouncing The Order: August 07, 2025 Order Per Sonjov Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 20.01.2024 Of The Commissioner Of Income Tax, Appeal Cit(A), Patna-3 (Hereinafter Referred To As "Cit(A)"] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The 'Act').

Section 250

time of hearing, the Ld. Authorised Representative for the assessee submitted that the assessee has opted to settle the dispute under the Direct Tax Vivad se Vishwas scheme and has duly filed Form No. 1. However, Form No. 2 acknowledging acceptance of the declaration by the competent authority

Lokmangal Co-Operative Bank Ltd., Solapur vs. Asst. Commissioner of Income Tax Office Circle - 2, Solapur

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

ITA 1179/PUN/2024[2015-16]Status: DisposedITAT Pune07 Aug 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1179/Pun/2024 धििाारण वर्ा / Assessment Year: 2015-16 Lokmangal Co-Operative Asstt. Cit, Circle-2, Bank Ltd, Solapur 128, Murarji Peth, Near Vs. Sevasadan, High School, Solapur-413001 Maharashtra Pan-Aaaal0119J अपीलार्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Ca Pramod Shingte Department By: Shri Ramnath P Murkunde Date Of Hearing: 07-08-2025 Date Of 13-08-2025 Pronouncement:

For Appellant: CA Pramod ShingteFor Respondent: Shri Ramnath P Murkunde

Section 143(3)Section 250

outset assessee requested for withdrawing the appeal as the assessee has opted for settling the Tax dispute under the “Direct Tax Vivad se Vishwas Scheme 2024” (DTVSV) and the assessee has received Form No. 2 on 05.08.2025. 2 3. Ld. Departmental Representative (DR) raised no objection to the contention ... outset has requested for withdrawal of instant appeal as the assessee has objected for setteling the tax dispute under the Direct Tax Vivad Se Vishwas Scheme (DTVSV). Form No. 1 was filed by the assessee on 25.04.2025 and the Income Tax Department has issued Form No. 2 specifying the balance

Gulamali Mohammed Somji, Pune vs. ITO Ward 7(5) Pune, Pune

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’

ITA 976/PUN/2023[AY 2013-14]Status: DisposedITAT Pune07 Aug 2025

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.976/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Gulamali Mohammed Somji, Vs. Ito, Ward-7(5), Pune. Flat 1, Kanhaiya Classic Apartments, Boat Club Road, Pune- 411001. Pan : Arpps7641K Appellant Respondent Assessee By : Shri Nitin Rander Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 06.08.2025 Date Of Pronouncement : 07.08.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.07.2023 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2013-14. 2. When The Matter Was Called For Hearing, Ld. Ar Of The Assessee Filed An Application Seeking Withdrawal Of The Above Captioned Appeal In The Light Of The Fact That The Assessee Has Opted For Direct Tax Vivad Se Vishwas Scheme, 2024 & In This Regard Copy Of Form 2 Under Dtvsvs, 2024 Also Filed By The Assessee.

For Appellant: Shri Nitin RanderFor Respondent: Shri Ramnath P. Murkunde

filed an application seeking withdrawal of the above captioned appeal in the light of the fact that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 and in this regard copy of Form 2 under DTVSVS, 2024 also filed by the assessee. 2 3. Ld. DR raised ... appellant to revive the appeal proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeal of the assessee stands dismissed as withdrawn. 5. In the result, the appeal filed

Jamia Nizamia, Hyderabad vs. ITO., Exemption Ward-1(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 898/HYD/2025[2017-18]Status: HeardITAT Hyderabad07 Aug 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: -None-For Respondent: Sri Gurpreet Singh, Sr. AR

appeal record, it is noticed that, the assessee vide letter dated 05.08.2025 submitted that, it had opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 and filed Form No.1 and the Department had also accepted the request of the assessee and issued Form No.2 which

Manju Enterprises Pvt Ltd., New Delhi vs. ITO Ward 16(2), New Delhi

In the result, the appeal is considered dismissed as withdrawn

ITA 535/DEL/2024[2012-13]Status: HeardITAT Delhi05 Aug 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Manju Enterprises Pvt. Ltd., Vs Ito, J-209/3, Lane-15, Ward-16(2), Western Avenue, New Delhi. Sainik Farm, New Delhi – 110 062. Pan: Aaacm4887E (Appellant) (Respondent) Assessee By : Ms Krishma Rathore, Advocate & Shri Akash Ojha, Advocate Revenue By : Shri Vipul Kashyap, Sr. Dr Date Of Hearing : 05.08.2025 Date Of Pronouncement : 05.08.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 10.01.2024 Of The Commissioner Of Income-Tax (Appeals), Nfac, Delhi (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeal No.Cit(A), Delhi-6/10165/2017-18 Arising Out Of The Appeal Before It Against The Order Dated 15.11.2017 Passed U/S 263 R.W.S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Ito, Ward 16(2), New Delhi (Hereinafter Referred To As The Ld. Ao). 2. At The Time Of Hearing The Ld. Counsel, Vide An Application Placed On Record, Submitted Out On Behalf Of The Assessee That The Assessee Has Approached The Competent Authority For Taking Benefit Of Direct Tax Vivad Se Vishwas Scheme, 2024 By Submitting Form 1. It Was Also Brought To Our Knowledge That Relevant Form No.2 Has Been Issued In Favour Of The Assessee. The Assessee, In Compliance Of Form-2 Has Also Deposited The Amount Payable As Computed In Form-2 & The Challan Depicting The Same Was Also Enclosed With The Said Letter. It Was Also Submitted That The Appeal Will Be Settled According To The Direct Tax Vivad Se Vishwas Scheme, 2024 And, Therefore, A Request Was Made For Withdrawal Of The Appeal With Liberty To Approach The Tribunal In Case The Appeal Is Not Settled. The Ld. Dr Had No Objection To The Withdrawal.

For Appellant: Ms Krishma Rathore, Advocate &For Respondent: Shri Vipul Kashyap, Sr. DR

Section 263

placed on record, submitted out on behalf of the assessee that the assessee has approached the competent authority for taking benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 by submitting Form 1. It was also brought to our knowledge that relevant form No.2 has been issued in favour ... same was also enclosed with the said letter. It was also submitted that the appeal will be settled according to the Direct Tax Vivad Se Vishwas Scheme, 2024 and, therefore, a request was made for withdrawal of the appeal with liberty to approach the Tribunal in case the appeal

Sanjeev Premkumar Saggi, Ahmedabad vs. The ITO, Ward-1(1)(3), Ahmedabad

The appeal is dismissed as withdrawn

ITA 2100/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad04 Aug 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Abhijit, Sr. DR

Section 144BSection 147

filed an application seeking permission to withdraw the appeal on the ground that he has opted to resolve the dispute under the Direct Tax Vivad se Vishwas Scheme, 2024 (DVSVS-2024). In support of this request, the assessee has submitted that Form-1 has been duly filed under the said

Grupo Antolin Irausa S.A, Pune vs. Deputy Commissioner of Income-Tax, (Intenational Taxation) -1, Pune

In the result, both appeals of the assessee are dismissed as

ITA 804/PUN/2018[2014-15]Status: DisposedITAT Pune31 Jul 2025AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 250

assessee submitted that the Assessee Company has decided to opt for settlement of pending ITA Nos.803 & 804/PUN/2018 [A] dispute appeals under the Direct Tax Vivad Se Vishwas Act, 2024(DTVSV). Ld.AR further submitted that Assessee Company has already received Form-2, therefore, assessee intends to withdraw both the appeals. Ld.AR ... regard, the Company would like to most respectfully submit that the Company has decided to opt for settlement of such pending the Direct Tax Vivad Se Vishwas Act, 2024 (‘DTVSV’). ‘Accordingly, the Company had filed a declaration cum under 1 on April 29, 2025. Copy of such form

Grupo Antolin Irausa S.A, Pune vs. Deputy Commissioner of Income-Tax, (Intenational Taxation) -1, Pune

In the result, both appeals of the assessee are dismissed as

ITA 803/PUN/2018[2013-14]Status: DisposedITAT Pune31 Jul 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 250

Sri. Gurappa Jayaram Reddy(AOP), Bangalore vs. DCIT, Circle-1(1)(1), Bangalore

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 68/BANG/2025[2020-21]Status: DisposedITAT Bangalore31 Jul 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Surya Tejas, AdvocateFor Respondent: Sri Shivanand H Kalakeri, CIT DR

Section 250

attention toan e-Mail dated 14.07.2025 in which the Ld.AR of the assessee submitted that the assessee is availing the benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 and also ITA Nos.67 & 68/Bang/2025 Sri Gurappa Jayaram Reddy (AOP) Page 2 of 3 submitted the Form No. 3 and accordingly ... dated 14.07.2025 with regard to A.Y. 2020-21 in which the Ld.AR submitted that the assessee is also availing the benefit of Direct Tax Vivad Se Vishwas Scheme, 2024 and has already filed an application. However, the assessee is awaiting Form No. 2. 5. This being so, we accordingly

Sri. Gurappa Jayaram Reddy(AOP), Bangalore vs. DCIT, Circle-1(1)(1), Bangalore

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 67/BANG/2025[2018-19]Status: DisposedITAT Bangalore31 Jul 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Surya Tejas, AdvocateFor Respondent: Sri Shivanand H Kalakeri, CIT DR

Section 250

Umesh Basavaraj Mahabalshetti, Bijapur vs. Income Tax Officer, Ward-1 & Tps, Bijapur

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

ITA 2393/BANG/2024[2011-12]Status: DisposedITAT Bangalore31 Jul 2025AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2011-12

For Appellant: Shri Aaryak, Advocate

time of hearing, the Ld.AR of the assessee submitted that the assessee had opted to settle the issue under the Direct Tax Vivad se Vishwas Scheme, 2024 and also filed an application in form 1 of the said scheme and also filed a letter dated 10/02/2025 seeking the permission ... 10/02/2025 and recorded the said letter in which it was informed that the assessee had opted to settle the issue under the Direct Tax Vivad se Vishwas Scheme, 2024. Today, the assessee also submitted that form 5 was also issued by the authorities and therefore nothing is required

Dow Chemical International, Mumbai vs. Addl /Joint/Dy. /Asstt Comm of Income Tax /ITO, Mumbai

The appeal is dismissed as withdrawn

ITA 1940/MUM/2021[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri, Accou Ntant Member आयकर अपील सुं./Ita No. 1940/Mum/2021 (नििाारण वर्ा / Assessment Year: 2016-17) Dow Chemical V/S. The Dcit/Acit, Ward International Private बिाम 14(1)(2), Mumbai Limited The Godrej It Park, P2, 1St Additional/Joint/Deputy Floor, Block B, 02 Lbs /Assistant Commissioner Of Road, Godrej Business Income Tax/Income District Phirojshanagar, Tax Officer, National Vikhroli (W), Mumbai E-Assessment Centre, Delhi 400079 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacd4467B Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Shri Hitesh Thakkar राजस्व की ओर से /Revenue By: Shri Bhagirath Ramawat Sr Dr

For Appellant: Shri Hitesh ThakkarFor Respondent: Shri Bhagirath Ramawat SR DR

Section 143(3)Section 144C(13)Section 153Section 92C

chemical International Pvt LTd. 4. At the outset, Ld. AR submitted that the assessee has opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS). Vide letter dated 19.03.2025, the assessee has placed on record, a copy of the Form 2 dated 07.03.2025 received from

Nielsen (India) P.Ltd, Mumbai vs. DCIT RG 6(1), Mumbai

The appeal is dismissed as withdrawn

ITA 3581/MUM/2015[2009-10]Status: DisposedITAT Mumbai31 Jul 2025AY 2009-10

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 3581/Mum/2015 (नििाारण वर्ा / Assessment Year: 2009-10) M/S. Nielsen (India) V/S. Deputy Private Limited बिाम Commissioner Of (Formerly Known As Income Tax Range– Acnielsen Org-Marg 6(1), Mumbai Private Limited) Aaykar Bhavan, Mumbai 6Th Floor, Block C, Godrej It 400020 Park, 02, Godrej Business District, Lbs Marg, Phirojshanagar, Vikhroli (W), Mumbai 400079 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacm9279L Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Shri Paras S. Savla राजस्व की ओर से /Revenue By: Ms. Neena Jeph, Cit Dr

For Appellant: Shri Paras S. SavlaFor Respondent: Ms. Neena Jeph, CIT DR

Section 250Section 43B

MARG Pvt Ltd 3. At the outset, Ld. AR informed that the assessee has opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSVS). Vide letter dated 03.03.2025, the assessee has placed on record, copies of declaration filed in Form 1 and Form 2 received