Pret Study by Janak Fashions Private Limited, New Delhi vs. DCIT Circle 19(1), New Delhi
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 2381/DEL/2023[2014-15]Status: DisposedITAT Delhi31 May 2024AY 2014-15
Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareekpret Study By Janak Fashions Pvt. Ltd, Vs. Dcit, N-9, South Extension, Part-1, New Circle-19(1), Delhi New Delhi (Appellant) (Respondent) Pan:Aabca8711C Assessee By : Shri Divyansh Jain, Adv Revenue By: Shri Vivek Vardhan, Sr. Dr Date Of Hearing 22/05/2024 Date Of Pronouncement 31/05/2024
For Appellant: Shri Divyansh Jain, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 5(2)
filed on 09.12.2020 and it was also observed that the assessee has made the full and final payment of disputed tax under the VSV Scheme and the relevant order was passed u/s 5(2) of the Act dated 25.11.2021 placed on record. He submitted that the Ld. CIT(A) wrongly ... issue under consideration in assessment order passed u/s 147 r.w.s 144B of the Act dated 17.05.2023 is similar to the appeal disposed off under VSV Scheme. He submitted that the Pret Study By Janak Fashions Pvt. Ltd
issue under consideration is completely different and this needs to be adjudicated afresh
