Re: Nishant pruthi

The department has filed a miscellaneous applications after the case was declared in favour of assesse!
I have received the refund amount and no demand is pending !
Can we opt for the scheme for miscellaneous applications

The MA can be settled under the Scheme only if the same is dismissed in limine i.e. at the beginning of the proceedings. This has been clarified at FAQ No. 61 of CBDT Circular No. 21 of 2020 dated December 4, 2020. The Miscellaneous application of the Revenue may be dismissed  as  per the ratio laid down by Bombay High Court in CIT v. Ramesh Electric and Trading Co (1993) 203 ITR 497 ( Bom)  ( HC)  

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