Ashwani Kumar vs. Income Tax Officer (Mandi)

Parties Involved

Facts Summary

The appeal was filed by the assessee, Ashwani Kumar, against the order passed by the Commissioner of Income Tax (Appeals), NFAC Delhi, dated 26.03.2024, confirming a penalty of Rs. 22,10,252/- levied under section 271(1)(c) on 30/08/2022. The appellant's advocate sought to withdraw the appeal as the assessee had opted for settlement under the Vivad Se Vishwas Scheme. The respondent did not object to this request.…

Legal Issues

• 1. Whether the appeal should be withdrawn as the assessee has opted for settlement under the Vivad Se Vishwas Scheme?

Judgment Outcome

Decided in favour of Assessee.

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