ITA no. 2275/Del/2024
Parties Involved
Facts Summary
The instant appeal, filed by the assessee Smt. Nisha Sahai, is directed against the order dated 27/03/2024 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 22/12/2019 under sections 144/147 of the Income Tax Act, 1961, for the assessment year 2012-13. An application for withdrawal of the appeal has been filed on the ground that the assessee has opted for settlement under the Vivad Se Vishwas Scheme, 2024. A copy of Form no. 2 under the said scheme has been annexed with the application.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme, 2024?
Judgment Outcome
Decided in favour of Assessee.
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