{"id":62459,"date":"2026-07-21T17:42:37","date_gmt":"2026-07-21T12:12:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-rashmi-chopra-estate-developers-p-ltd-2025-121-itr-67-sn-delhitrib\/"},"modified":"2026-07-21T17:42:37","modified_gmt":"2026-07-21T12:12:37","slug":"ito-v-rashmi-chopra-estate-developers-p-ltd-2025-121-itr-67-sn-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-rashmi-chopra-estate-developers-p-ltd-2025-121-itr-67-sn-delhitrib\/","title":{"rendered":"ITO v. Rashmi Chopra Estate Developers (P.) Ltd. (2025) 121 ITR 67 (SN) (Delhi)(Trib.)."},"content":{"rendered":"<p>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&#8217;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&#8217;s declaration under the Scheme. (<strong>AY. 2011-12)\u00a0 <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 253:  Appellate Tribunal-Appeals-Vivad Se Vishwas Scheme, 2024-Revenue&#8217;s appeal-Infructuous. [Vivad Se Vishwas Scheme, 2024, S. 3]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62459","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gfp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62459"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62459\/revisions"}],"predecessor-version":[{"id":62460,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62459\/revisions\/62460"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}