Dinesh Kumar Vs. Assistant Commissioner of Income Tax
Case No: ITA No. 5857/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 3/28/2025
Parties Involved
appellantDinesh Kumar
respondentAssistant Commissioner of Income Tax, Jhandewalan Extension, New Delhi
Facts Summary
The appeal was filed by Dinesh Kumar against the order dated 21.10.2024 of the Learned Commissioner of Income-Tax (Appeals)-24, Delhi, under Section 250 of the Income-Tax Act, 1961 for the assessment year 2014-15. The appellant/assessee had availed the Vivad Se Viswas Scheme, 2024 and submitted Forms nos. 1 and 2. The assessee enclosed evidence regarding the 'Vivad Se Viswas Scheme Act 2024'. The appeal was influenced by the decision of the Hon'ble Madras High Court in the case of Nannusamy Moha…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the appeal should be kept pending in view of the Vivad Se Viswas Scheme, 2024.
Precedents Relied Upon
1 precedent cited in this judgement.