Where the assessee settled the disputed tax under the Vivad Se Vishwas Scheme, 2024 and the Department issued Form No. 3 acknowledging payment of the outstanding dues, the Revenue’s appeal became infructuous. However, liberty was granted to the Department to seek revival of the appeal if any discrepancy was found in the assessee’s declaration under the Scheme. (AY. 2011-12)
ITO v. Rashmi Chopra Estate Developers (P.) Ltd. (2025) 121 ITR 67 (SN) (Delhi)(Trib.).
S. 253: Appellate Tribunal-Appeals-Vivad Se Vishwas Scheme, 2024-Revenue’s appeal-Infructuous. [Vivad Se Vishwas Scheme, 2024, S. 3]
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