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India Luxco Retail Pvt. Ltd. vs. Asst. Commissioner of Income Tax, Circle-10(1), Gurgaon

Case No: ITA No. 2406/Del/2022
Court: Income Tax Appellate Tribunal, Delhi Bench ‘H’
Date: 3/28/2025

Parties Involved

appellantIndia Luxco Retail Pvt. Ltd.
respondentAsst. Commissioner of Income Tax, Circle-10(1), Gurgaon

Facts Summary

The appeal was filed by India Luxco Retail Pvt. Ltd. against the order dated 31.07.2022 of the Learned Assistant Commissioner of Income-Tax, Circle 10(1), New Delhi, under Sections 143(3) r.w.s. 144C(13) of the Income-Tax Act, 1961 for the assessment year 2018-19. The appellant/assessee has availed the Vivad Se Viswas Scheme, 2024 and submitted Forms no. IX 2. The assessee has enclosed evidence regarding the 'Vivad Se Viswas Scheme Act 2024'. The appeal was heard on 28.03.2025.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal should be dismissed in light of the assessee availing the Vivad Se Viswas Scheme, 2024.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

1 precedent cited in this judgement.

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