← All Phrases

“direct tax vivad se vishwas”

Settlement & AmnestyDTVSV 2020DTVSV 20202,154 judgments

Judgments citing direct tax vivad se vishwas

Indu Mohta L/H of Chhagan Lal Mohta, Kolkata vs. D.C.I.T., Circle - 61, Kolkata

Appeal of the assessee is allowed

ITA 663/KOL/2025[2014-2015]Status: DisposedITAT Kolkata30 Jun 2025AY 2014-2015

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 250Section 271(1)(c)Section 92(2)Section 93

assessee had filed an appeal against the quantum addition of Rs.5,07,695/-, which was subsequently settled by the assessee under the Direct Tax Vivad Se Vishwas Scheme, 2024 by filing the necessary declaration in Form 1 on 23.12.2024 Copy of the Farm 1 is enclosed at Pages ... since passed the order for full and final settlement of tax arear u/s 92(2) r.w.s. 93 of the Direct Tax Vivad Se Vishwas Scheme, 2024 in Form 4 on 11.02.2025 (Copy of the Form 4 is enclosed at Page 9 of the Paper Book). It shall thus be appreciated

M/S. Pricewaterhousecoopers Pvt. Ltd., Kolkata vs. DCIT, Circle-1(1), Kolkata

In the result, we are here angry the appeal of the assessee in I

ITA 2600/KOL/2024[2013-14]Status: DisposedITAT Kolkata30 Jun 2025AY 2013-14

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 250

Appeals) is bad in law being passed again inadvertently on an incorrect fact that the Appellant has opted for the Direct Tax Vivad se Vishwas Scheme, 2020 in this matter and therefore, the Ld. CIT (Appeals) be directed to recall its order dated 28 October 2024. 2. That ... fact that the Appellant has opted for the I.T.A. Nos.: 2599 and 2600/KOL/2024 Assessment Year: 2013-14 M/s. Pricewaterhouse Coopers Pvt. Ltd. Direct Tax Vivad se Vishwas Scheme, 2020 in this matter and therefore, the Ld. CIT (Appeals) be directed to recall its order dated 24 October 2024. 2. That

M/S. Pricewaterhousecoopers Pvt. Ltd., Kolkata vs. DCIT, Circle 1(1), Kolkata

In the result, we are here angry the appeal of the assessee in I

ITA 2599/KOL/2024[2013-14]Status: DisposedITAT Kolkata30 Jun 2025AY 2013-14

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 250

Appeals) is bad in law being passed again inadvertently on an incorrect fact that the Appellant has opted for the Direct Tax Vivad se Vishwas Scheme, 2020 in this matter and therefore, the Ld. CIT (Appeals) be directed to recall its order dated 28 October 2024. 2. That ... fact that the Appellant has opted for the I.T.A. Nos.: 2599 and 2600/KOL/2024 Assessment Year: 2013-14 M/s. Pricewaterhouse Coopers Pvt. Ltd. Direct Tax Vivad se Vishwas Scheme, 2020 in this matter and therefore, the Ld. CIT (Appeals) be directed to recall its order dated 24 October 2024. 2. That

Devraj Singh Malik, Ghaziabad vs. ITO Ward-1(2), Ghaziabad

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

ITA 2861/DEL/2025[2011-12]Status: DisposedITAT Delhi30 Jun 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri Manish Agarwallate Devraj Singh Malik Vs. Ito, Ward 1(2) Ch. No. 206-207, Ansal Cgo Complex, Satyam, Rdc, Rajnagar Hapur Chungi, Ghaziabad – 201002 Ghaziabad, Up "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahapm0584G Appellant .. Respondent

For Appellant: Sh. Govind Agarwal, CAFor Respondent: Sh. Rajesh Kumar Dhanesta

called for hearing, learned Counsel for the assessee filed petition dated 24th June, 2025 stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2011-12. The assessee stated that it has filed Form No. P a g e | 2 Late

Nirman Business Ventures Pvt. Ltd., Delhi vs. ITO, Ward-18(3), New Delhi

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

ITA 5435/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Jun 2025AY 2016-17

Bench: Shri Mahavir Singh & Shri Manish Agarwalnirman Business Vs. Ito, Ward 18(3) Ventures Private Limited C.R. Building 69, Baghdiwar C.R. New Delhi Building, 2Nd Floor, 110002 Fatehpur, Chandni Chawk, Delhi - 110006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcn0098F Appellant .. Respondent

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar Dhanesta

called for hearing, learned Counsel for the assessee filed petition dated 19th June, 2025 stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant P a g e | 2 Nirman Business Ventures Pvt. Ltd. (AY: 2016-17) assessment year 2016-17. The assessee

Dassault Systems Sa, France vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

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

ITA 7702/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Jun 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri Manish Agarwaldassault System Se Vs. The Acit, Circle 1(2)(2) (Earlier Known As International Taxation, Dassault Systems Sa) New Delhi 10, Rue Marcel Dassault, Cs 40501, 78946 Velizy Villacoublay Cedex France "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcd5443N Appellant .. Respondent

For Appellant: Sh. Yishu Goel, CAFor Respondent: Sh. Rajesh Kumar Dhanesta

called for hearing, learned Counsel for the assessee filed petition dated 20th May, 2025 stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2013-14. The assessee stated that it has filed Form No. P a g e | 2 Dassault

Sirionlabs Private Ltd., Delhi vs. AO Ward 23(3), Delhi

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

ITA 742/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Jun 2025AY 2017-18

called for hearing, learned Counsel for the assessee filed petition dated 24th June, 2025 stating that assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2017-18. The assessee stated that it has filed form No.1 and the Revenue has also issued

Harblas Singh, Ambala vs. Income Tax Officer, Ambala

In the result, the appeal is dismissed

ITA 568/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh26 Jun 2025AY 2014-15

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 568/Chd/2024 "नधा"रण वष" / Assessment Year : 2014-15 Shri Harblas Singh, Vs The Ito, 29/30, Parry Hotel, Ward – 1, Bank Road, Ambala. Ambala. "थायी लेखा सं./Pan No: Bzwps4348R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Rohit Bector, Ca Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr Date Of Hearing : 24.06.2025 Date Of Pronouncement : 26.06.2025

For Appellant: Shri Rohit Bector, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR
Section 253Section 254(2)

counsel for the assessee, at the very outset submitted that assessee has resolved the dispute with the Department under 'Direct Tax Vivad Se Vishwas Scheme A.Y. 2014-15 3 2024’. According to him, he has paid the necessary taxes, therefore, this appeal is dismissed as withdrawn because dispute with ... Revenue has already been resolved by the assessee under 'Direct Tax Vivad Se Vishwas Scheme 2024’. In case, assessee fails to avail the benefit of the scheme on account of some technical issues, then assessee will be entitled to get the appeal revived after filing of application under Section

Shri Nityanand Charitable Trust, Nagpur vs. ITO Ward-1, Nagpur

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

ITA 266/NAG/2024[2017-18]Status: DisposedITAT Nagpur25 Jun 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Rohan Laya, Ld.CAFor Respondent: Shri Surjit Kumar Saha, Ld.Sr.DR
Section 250

Year (for short, “AY”) 2017-18. 2. The assessee, with an intention to settle the dispute, has already filed Form No.1 under Direct Tax Vivad Se Vishwas Scheme, 2024, (for short, “VSV Scheme, 2024”) and ready to 2 ITA.No. 266/NAG/2024 deposit the requisite amount to be determined by the Revenue

Kirit Dalsukhbhai Patel, Vadodara vs. The ACIT, Circle-1(1)(1), Vadodara

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 810/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Parimalsinh B Parmar, ARFor Respondent: Shri B.P Srivastava, Sr DR

consequently requested that his application for withdrawal of appeal may please be granted. The assessee has filed Form No.1 under the Direct Tax Vivad Se Vishwas Scheme, 2024. Kirit D Patel Vs. ACIT Asst. Year : 2017-18 - 2– 3. The ld. Departmental Representative for the Revenue stated that

Seri Multiple Asset Investment, Kolkata vs. ACIT, Cir-29, Kolkata

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

ITA 2630/KOL/2024[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 234CSection 250

assessment year AY 2016-17, the assessment order as well as the penalty order was passed and the assessee had opted for Direct Tax Vivad se Vishwas Scheme, 2024 (in short VSVS) against the penalty order only. The Ld. CIT(A) has however, decided and dismissed the appeal as withdrawn

ITO, Ward-5, Amravati vs. Skr Veg Oil Industries Pvt Ltd, Amravati

In the result, appeal of the Revenue is dismissed with the aforesaid liberty

ITA 411/NAG/2024[2014-15]Status: DisposedITAT Nagpur24 Jun 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

For Appellant: Ms. Alfiya Rozia, Ld. CAFor Respondent: Shri Pankaj Kumar, Ld. CIT DR
Section 250

ITA.No. 411/NAG/2024 2. The assessee with an intention to settle the dispute, has already been filed Form No.1 under Direct Tax Vivad Se Vishwas Scheme , 2024 (for short, “VSV Scheme, 2024”) and the Revenue authorities have issued Form Nos. 2 & 3 and the assessee is ready to deposit the requisite

Kanta Depura, Kolkata West Bengal vs. I.T.O., Ward - 36(6), Kolkata

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

ITA 2461/KOL/2024[2017-18]Status: DisposedITAT Kolkata24 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 91Section 91(2)Section 91(3)Section 92Section 92(2)

Year: 2017-18 Kanta Depura. 2. At the outset, it was informed by the Ld. AR that the assessee has availed the Direct Tax Vivad se Vishwas Scheme, 2024 (in short VSV Scheme) and further submitted as under: “I hereby submit that I the undersigned have Opted for The DTVSV ... under Sub section (1) and undertaking under sub-section (4) of section 91 of the Finance (No. 2) Act, 2024 (Under the Direct Tax Vivad Se Vishwas Scheme, 2024) filed vide Acknowledgement Number -793631140311224 is enclosed herewith for your kind ready records. Copy of Form 2 - Certificate under Sub-Section

Fule Ambedkar College of Social Work, Gadchiroli vs. ITO TDS 52(3), Chandrapur

In the result, appeal of the Assessee is allowed

ITA 226/NAG/2025[2013-14]Status: DisposedITAT Nagpur23 Jun 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

For Appellant: Shri Mohd. Lakkadsha, Ld. CAFor Respondent: Shri Surjith Kumar Saha, Ld. Sr.DR
Section 234ESection 250

assessee and the assessee is working for welfare of the weaker sections of the people and even filed an application under Direct Tax Vivad se Vishwas Scheme, 2024 for resolution of dispute and the same was rejected by the designated authority. The learned A.R. stated that there was sufficient

Kamlesh Shambhumal Panjwani, Nagpur vs. Income Tax Officer Ward 2(2), Nagpur

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

ITA 617/NAG/2024[2018-19]Status: DisposedITAT Nagpur23 Jun 2025AY 2018-19

Bench: Shri N.K. Choudhry & Shri K.M. Roy

For Appellant: Shri K.P. Dewani, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.DR
Section 250

ITA.No. 617/NAG/2024 2. The assessee with an intention to settle the dispute, has already been filed Form No.1 under Direct Tax Vivad Se Vishwas Scheme , 2024 (for short, “VSV Scheme, 2024”) and the Revenue Department has issued Form Nos. 2 & 3. The assessee is ready to deposit the requisite amount

Shailesh Ravindra Nagle, Pune vs. ACIT, Circle 8, Pune

ITA 725/PUN/2025[2018-19]Status: DisposedITAT Pune23 Jun 2025AY 2018-19
For Appellant: Department byFor Respondent: Date of hearing

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA

Devdas Rajaram Shinde, Pune vs. ITO, Ward-9(4), Pune

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

ITA 277/PUN/2025[2012-13]Status: DisposedITAT Pune23 Jun 2025AY 2012-13

Bench: Dr.Manish Borad

For Appellant: Smt. Deepa KhareFor Respondent: Date of hearing
Section 143(3)Section 147Section 250Section 69A

advised to file appeal and the delay has been caused due to the fact that I wanted to avail the Direct Tax Vivad Se Vishwas Scheme and prevailed under some confusion. I have filed appeal on 31.01.2025 with the delay of 180 days. There was no intention to delay

Om Gases and Chemicals, Mumbai vs. ITO Ward 2(2), Kalyan

In the result, the appeal of the assessee is dismissed

ITA 2773/MUM/2025[2014-15]Status: DisposedITAT Mumbai23 Jun 2025AY 2014-15

Bench: Shri Sandeep Gosainआयकर अपील सुं./Ita No. 2773/Mum/2025 (नििाारण वर्ा / Assessment Year :2014-15) Om Gases & Chemicals V/S. Ito, Ward 2(2), Kalyan बिाम Shop No. 4, Shiv Om Ram Mansion, Near Sbi Palace, Subhash Nagar, Kalyan Main Branch, Punjabi Colony, Kalyan Murbad Road, Ulhasnagar, Maharashtra - Kalyan, Thane District, 421003 Maharashtra-421301 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafo4841K Appellant/अपीलार्थी .. Respondent/प्रनिवादी

For Appellant: Shri Aditya RamachandranFor Respondent: Shri Ram Krishn Kedia
Section 250

settle the pending appeal in respect of the same addition made on a substantive basis in AY 2013-14 under the Direct Tax Vivad se Vishwas Scheme, 2024.” 3. At the outset, I notice that additions were made in both years

Riso India Private Limited, Delhi vs. Assessment Unit, Income Tax Department (DCIT Circle 19(1)), Delhi

In the result, appeal is filed by the Assessee is dismissed as

ITA 5860/DEL/2024[2021-22]Status: DisposedITAT Delhi23 Jun 2025AY 2021-22

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishrariso India (P) Ltd. Vs. Assessment Unit, Income Tax 702, Madhuban Department Building, 55, Nehru Dcit, Circle 19(1) Place, South Delhi Delhi Delhi Pan: Aadcr4540C Appellant Respondent

Section 143(3)Section 144BSection 144C

Income Tax Act, 1961 ('Act' for short). 2. The Assessee filed a letter stating that the Assessee has opted for ‘Direct Tax Vivad se Vishwas Scheme, 2024’ (‘DTVSVS’) and also produced the Form No. 2 issued under the scheme. 2 Riso India

Central India Medical Trust, Nagpur vs. ACIT (Exemption), Nagpur

In the result, appeal of the Assessee stand allowed for statistical purposes

ITA 237/NAG/2025[2015-16]Status: DisposedITAT Nagpur20 Jun 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

For Appellant: Shri Rohan Loya, Ld. CAFor Respondent: Shri Anand Nagrale, Ld. Sr.DR
Section 154Section 272A(2)(e)

ITA.No. 237/NAG/2025 2. It appears from the record and as demonstrated by the parties that the assessee had opted for Direct Tax Vivad Se Vishwas Scheme, 2024 (VSV scheme) for settling the appeal qua penalty imposed u/sec. 272A(2)(e) of the Act by filing Form No.1 on dated 30/09/2020