“vsv scheme”

Settlement & AmnestyDTVSV 2020DTVSV 2020524 judgments

Judgments citing vsv scheme

Satbir Kumar Sarlia, Thane vs. Ward 3(2) Thane, Thane

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

ITA 5824/MUM/2025[2011-2012]Status: DisposedITAT Mumbai05 Dec 2025AY 2011-2012

Bench: Smt. Beena Pillai () & Ms. Padmathy S. ()

Section 144Section 154Section 250Section 253Section 269Section 271DSection 27I

bonafide reasons which were beyond the control of the appellant, as detailed hereunder. 3. The appellant opted for the Vivad Se Vishwas (VSV) Scheme under the VSV Act, 2020 in relation to the quantum order passed under section 144 r.w.s. 147 for AY 2011-12 by duly filing Form ... penalty proceedings u/s 271D of the Act. 3. On perusal of the condonation petition, it is noted that, assessee had opted for VSV Scheme, 2022, in respect of original quantum order passed u/s 144 r.w.s. 147 of the Act, dated 27/06/2019. The assessee accordingly made full and final payment

Bharat Babubhai Lukhi, Mumbai vs. Income Tax Officer 30(1)(2Ti, Bandra East Mumbai

ITA 4389/MUM/2024[2012-13]Status: DisposedITAT Mumbai03 Dec 2025AY 2012-13

Bench: Shri Rahul Chaudhary (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri Lalit MunoyatFor Respondent: Shri Pravin Salunkhe

Section 10(38)Section 68

were taken into consideration and the Coordinate Bench passed the decision in favour of the Revenue. The Ld. DR submitted that the appellant filed VSV Scheme after ITAT decision and paid taxes. Copies of these two decisions were also enclosed by Ld. DR before the Bench. 5 Bharat Babubhai Lukhi

M/S Andaz Trading & Infrastructure Pvt Ltd, Mumbai vs. ITO -Ward 4(1)(3), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 5841/MUM/2025[2016-17]Status: DisposedITAT Mumbai02 Dec 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Acccountant Member

For Appellant: Ms. Ruchi RathodFor Respondent: Shri. Surendra Mohan, Sr. DR

Section 143(3)Section 250Section 271DSection 40Section 43BSection 43C

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, ACCCOUNTANT MEMBER

John Deere India Pvt.Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, appeal of the Assessee is dismissed as

ITA 1165/PUN/2017[2012-13]Status: DisposedITAT Pune24 Nov 2025AY 2012-13

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Prakash L Pathade, CIT-DR

Section 143(3)Section 250Section 91(3)

filed an application for withdrawal of the instant appeal pursuant to settling of tax dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 (VSV Scheme, 2024). It is submitted that assessee has received Form No.2, dated 29/10/2025, determining the tax liability under VSV Scheme, 2024 and pursuant to requirement ... appeal post issuance of Form No.2 and furnish the proof of such withdrawal along with the intimation of payment vide Form No.3 under VSV Scheme, 2024. 3. Ld. Departmental Representative (DR) raised no objection. 4. We have heard Ld. DR and perused the application filed by the assessee for withdrawal

Prabodh Centre for Rural Reforms, Pune vs. CIT(Exemption), Pune

In the result, the appeal filed by the assessee is allowed as per terms indicated herein above

ITA 1225/PUN/2025[2020-21]Status: DisposedITAT Pune14 Nov 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1225/Pun/2025 Assessment Year : 2020-21 Prabodh Centre For Rural Reforms, Vs. Cit (Exemption), Gat No.143, Village Bhukum, Pune Tal. Mulshi, Pune 411042 Maharashtra Pan : Aadtp6064A Appellant Respondent

For Appellant: Shri Abhay AvchatFor Respondent: Shri Amit Bobde

Section 11(5)Section 143(2)Section 143(3)Section 263Section 92(2)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

Dinesh Chand Maheshwari, Meerut vs. ACIT, Circle-1(1)(1), Meerut

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

ITA 179/DEL/2025[2014-15]Status: DisposedITAT Delhi10 Nov 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 179/Del/2025 : Asstt. Year : 2014-15 Dinesh Chand Maheshwari, Vs Acit, Maheshwari Associates, Rithani Delhi Circle-1(1)(1), Road, Meerut-250002 Meerut-250002 (Appellant) (Respondent) Pan No. Aajpc0109R Assessee By: None Revenue By : Sh. Jitender Singh, Cit-Dr Date Of Hearing: 10.11.2025 Date Of Pronouncement: 10.11.2025 Order Per Satbeer Singh Godara:

For Appellant: NoneFor Respondent: Sh. Jitender Singh, CIT-DR

Section 147

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S

Foster Wheels (Gb) Limited, Chennai vs. DCIT, International Tax Circle 1(1), Chennai

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

ITA 927/CHNY/2024[2018-19]Status: DisposedITAT Chennai04 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Ashik Shah, CAFor Respondent: Mr.Nathala Ravi Babu, CIT

Section 133ASection 143(3)Section 245M

before this Tribunal in IT(TP) Nos. 45 & 46/Chny/2023 and ITA No. 623/Chny/2023. During the pendency of these appeals, the legislature had notified the VSV Scheme, 2024, which was opted for by the assessee for all the AYs 2011-12 to 2013-14 by filing Form ... extent of ₹38,26,09,777/- had attained finality in as much as the assessee had opted for the VSV Scheme 2024 and settled the dispute with the Department by paying the taxes thereon. According to us therefore, as the provision for liquidated damages to the extent

Asst. Commissioner of Income Tax, Central Circle, Muzaffarpur vs. Ajit Kumar, Bettiah

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

ITA 239/PAT/2024[2017]Status: DisposedITAT Patna29 Sept 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115BSection 143(3)Section 148Section 250Section 40A(3)Section 69

dismissed. 10. A query was made as to whether once the assessee has opted for Direct Tax Vivad se Vishwas Scheme, 2024 (in short ‘VSV Scheme’), the Revenue can continue with this appeal, to which the Ld. DR pointed out that in the present scheme partial declaration under VSV Scheme

Giza Builders & Developers Pvt. Ltd., New Delhi vs. ITO, Ward- 11(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 7274/DEL/2018[2009-10]Status: DisposedITAT Delhi26 Sept 2025AY 2009-10

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2009-10] Giza Builders & Developers Income Tax Officer, Pvt. Ltd., Ward- 11(2), (Now Merged With M/S Karida Vs Cr Building, Real Estates Pvt. Ltd.) New Delhi. Seating 4, Unit No.- 119, First Floor, Vardhman Star City Mall, Sector-7, Dwarka, New Delhi-110075. Pan- Aaccg7585M Assessee Revenue

Section 143(3)Section 144Section 147Section 201Section 201(1)Section 40

assessee further submitted that the said demand of Rs. 21,88,265/- was settled by the assessee under VSV Scheme, and submitted Form 5 dated 13.10.2022 issued by the Ld. CIT(IT)-2, New Delhi (which is placed at Pg. no. 26 of the Paper Book). Further, it was submitted ... under Section 147/144 of the Act, will not survive as the consequent liability under Section 201(1)/201(1)(a) has been settled under VSV Scheme as per CBDT circular no. 7/2020 dt. 04/03/2020. 3. We have heard both the parties and perused the material available on record. The assessee

Asha Didwania, Bhadrak vs. The Income Tax Officer, Bhadrak Ward, Bhadrak

In the result, appeal of the assessee is allowed

ITA 292/CTK/2025[2013-14]Status: DisposedITAT Cuttack22 Sept 2025AY 2013-14

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Vijay Singh, Sr. DR

Section 271(1)(c)Section 271ASection 271BSection 275(1)(c)

Further, the assessee has opted for Vivad Se Vishwas Scheme and submitted before the Id. CIT(A) that once the assessee has opted for VSV Scheme, she got immunity from the penalty proceedings. In this regard, while rejecting the claim of the assessee, the Id. CIT(A) has referred ... CBDT has made it clear that the penalty proceedings u/s.271B is not related to the quantum assessment, therefore, that cannot be waived under VSV Scheme. This being so, it cannot be said that the time limit for levy of penalty should be extended till the disposal of the appeal

3M India Limited, Bangalore vs. DCIT, Bangalore

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

ITA 168/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Sept 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Ms. Shruti Agarwal, A.RFor Respondent: Dr. Divya K.J., D.R

Section 143(3)Section 91(2)Section 92Section 92(1)

IT(TPA)A No.168/Bang/2016 3M India Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI PRASHANT

Quintiles Inc., Mumbai vs. DCIT (It) Cir 3(3)(1), Mumbai

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

ITA 728/MUM/2017[2013-14]Status: DisposedITAT Bangalore09 Sept 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2012-13

For Appellant: NONEFor Respondent: Dr. Divya K.J., D.R

Section 143(3)Section 91(2)Section 92Section 92(1)

ITA No.2104/Mum/2016 IQVIA RDS Inc., (Formerly known as Quintiles Inc.). Bangalore Quintiles Inc., Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL

Quintiles Inc., Mumbai vs. DCIT (Intl. Tax) Range 3(3)(1), Mumbai

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

ITA 2104/MUM/2016[2012-13]Status: DisposedITAT Bangalore09 Sept 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2012-13

For Appellant: NONEFor Respondent: Dr. Divya K.J., D.R

Section 143(3)Section 91(2)Section 92Section 92(1)

ITA No.2104/Mum/2016 IQVIA RDS Inc., (Formerly known as Quintiles Inc.). Bangalore Quintiles Inc., Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL

Indiawin Sports P. Ltd., Mumbai vs. ACIT (Central Circle) 6(2), Mumbai

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

ITA 260/MUM/2021[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2017-18 Indiawin Sports Private Ltd., Asst. Commissioner Of 3Rd Floor, Court House, Income Tax, Lokmanya Tilak Marg, Vs. Central Circle-6(2), Dhobi Talao, Air India Building, Mumbai-400002 Nariman Point, Pan : Aadcr8195F Mumbai-400021 (Appellant) (Respondent) For Assessee : None For Revenue : Shri Virabhadra Mahajan, Sr.Dr Date Of Hearing : 03-09-2025 Date Of Pronouncement : 04-09-2025

For Appellant: NONEFor Respondent: Shri Virabhadra Mahajan, Sr.DR

find that assessee company seeks permission to withdraw the present appeal as the assessee-company has opted to avail Vivad Se Viswas Scheme, 2024 (VsV Scheme). In this connection, the assessee company has filed a petition for withdrawal of the present appeal, wherein 2 the assessee-company has sought permission ... captioned appeal, the Appellant submits that it has opted to settle the said appeal under the Direct Tax Vivad se Vishwas Scheme, 2024 ("VSV Scheme, 2024"). Accordingly, a declaration and waiver of right in Form No. 1 have been filed with the Designated Authority on 27 December 2024. A copy

H- Computer Services and Manpower Consultancy, Nalgonda vs. Income Tax Officer, Ward-1, Nalgonda

ITA 648/HYD/2023[2018-19]Status: DisposedITAT Hyderabad26 Aug 2025AY 2018-19

Bench: THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, HYDERABAD

Section 143(3)Section 92

आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad श्री रवीश

Deepak Kumar Saha, Barpeta vs. ACIT Cir-2, Guwahati

In the result, the appeals of the assessee is allowed for statistical purposes only

ITA 76/GTY/2025[2017-18]Status: DisposedITAT Guwahati21 Aug 2025AY 2017-18

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: Shri S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 115BSection 133ASection 250Section 5

INCOME TAX APPELLATE TRIBUNAL: GAUHATI BENCH: GUWAHATI BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, HON

Gummadi Saraswathi, Tenali vs. Income Tax Officer, Ward-1, Tenali

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

ITA 375/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 375/Viz/2025 (A.Y. 2016-17) Gummadi Saraswathi V. Income Tax Officer - Ward – 1 C/O. Ca Mv Prasad Income Tax Office First Floor D.No. 19-15-47 Opposite Prasad & Co Contractors Opp. Sai Baba Temple D.No. 6-3-871, Snehalata Tenali – 522201 Greenlands Road, Begumpet Andhra Pradesh Hyderabad – 500016 [Pan:Amapg7100K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 147Section 263Section 56(2)(vii)

आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल

DCIT Cen Cir 36, Mumbai vs. Akruti Kailash Construciton, Mumbai

ITA 2513/MUM/2013[2009-10]Status: DisposedITAT Mumbai14 Aug 2025AY 2009-10

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Jayeshkumar Jain, CAFor Respondent: Shri Surendra Mohan, Sr. DR

Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT AND SHRI GIRISH

Osi Digital Private Limited, Hyderabad vs. DCIT., Circle-5(1), Hyderabad

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

ITA 883/HYD/2025[2017-18]Status: DisposedITAT Hyderabad08 Aug 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.883/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Osi Digital (P) Ltd Vs. Dy.Cit Hyderabad Circle 5(1) Pan: Aabcn8437G Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri Gurprtte Singh, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/08/2025 घोषणा की तारीख/Pronouncement: 08/08/2025 आदेश/Order

For Appellant: N O N EFor Respondent: : Shri Gurprtte Singh, Sr. AR

response to the notice on enhancement issued by the learned CIT (A) dated 21/02/2025, the assessee explained this fact of opting for Direct VSV Scheme, 2025 and sought adjournment of 15 days, as Form-2 was yet to be issued by the designated authority. Even before this order was passed ... Digital P Ltd after considering the fact of settlement of dispute by the assessee under the Direct VSV Scheme, 2024 as well as the submissions of the ass on the issue of enhancement of assessment. 7. In the result, appeal filed by the assessee is allowed for statistical purposes. Order

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

आयकर अपीलीय अधिकरण "ए" न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, PUNE BEFORE Dr. MANISH BORAD