Johnson Matthey Public Limited Company Vs. Dy. Commissioner of Income Tax, Circle (International Taxation)

Parties Involved

Facts Summary

The assessee, Johnson Matthey Public Limited Company, filed two appeals: ITA No.3915/DEL/2019 against the order dated 08.02.2019 of the Commissioner of Income Tax (Appeals)-43, New Delhi, and ITA No.3749/DEL/2023 against the assessment order dated 30.10.2023 passed by the Assessing Officer under section 143(3)/144C of the Income Tax Act, 1961. The assessee subsequently filed applications on 20.02.2025 for the withdrawal of both appeals, citing the decision to settle the issues under the Vivad se Vishwas Scheme, 2024. Copies of Form No. 2 filed under the scheme were provided, and the assessee sought liberty to revive the appeals if the applications failed to mature.…

Legal Issues

• 1. Withdrawal of appeals by the assessee under the Vivad se Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Assessee.

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