General Motors India Private Limited Vs. Assessment Unit Income Tax Department, The Deputy Commissioner of Income Tax, Circle-1(1), Gurgaon
Parties Involved
Facts Summary
The appeal was filed by General Motors India Private Limited against the order dated 25.07.2024 of the Learned Assessing Unit, Income Tax Department, Deputy Commissioner of Income Tax, Circle-1(1), Gurgaon, under Sections 143(3)/144C(13) of the Income-Tax Act, 1961 for the assessment year 2020-21. The appellant/assessee has availed the Vivad Se Viswas Scheme, 2024 and submitted Form no. 2. The assessee enclosed evidence regarding the 'Vivad Se Viswas Scheme Act 2024'. The appeal was heard on 21.03.2025.…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the appeal should be kept pending in view of the assessee availing the Vivad Se Viswas Scheme, 2024.
Judgment Outcome
Decided in favour of Revenue.
Precedents Relied Upon
1 precedent cited in this judgement.
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