Dongkuk Steel India Pvt. Ltd. v. Additional/Joint/Deputy/ACIT/National e-Assessment Centre, Delhi
Parties Involved
Facts Summary
The appeal in ITA No. 545/Del/2021, filed by the assessee Dongkuk Steel India Pvt. Ltd. for the Assessment Year 2016-17, has arisen from the assessment order dated 25.03.2021 in DIN & Order No. ITBA/AST/S/143(3)/2020-21/1031767283(1) passed by the National e-Assessment Centre, Delhi, under section 143(3) read with section 144C(13) read with sections 143(3A) & 143(3B) of the Income-tax Act, 1961. The assessee has opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and filed Declaration in Form No. 1 with the Department. The assessee prayed to withdraw its appeal as Form no. 2 under the scheme has not yet been issued by the Revenue.…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the assessee can withdraw its appeal under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Judgment Outcome
Decided in favour of Partly Assessee / Partly Revenue.
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