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JSC OGCC KAZSTROY SERVICE PROJECT OFFICE Vs The Deputy Commissioner of Income Tax, DCIT/ACIT-Int. Tax.

Case No: ITA No.2228/Del/2023
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘D’: NEW DELHI
Date: 2/11/2025

Parties Involved

appellantJSC OGCC KAZSTROY SERVICE PROJECT OFFICE
respondentThe Deputy Commissioner of Income Tax, DCIT/ACIT-Int. Tax.

Facts Summary

This appeal by the assessee, JSC OGCC KAZSTROY SERVICE PROJECT OFFICE, is directed against the order of the DCIT/ACIT-Int. Tax, Gurgaon dated 08.06.2023 passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961 for the Assessment Year 2020-21. During the hearing, the learned counsel for the assessee requested for withdrawal of the appeal on the ground that the assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2020-21.

Decision in favour of

Revenue

Legal Issues

  • 1. Whether the appeal should be dismissed as withdrawn since the assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Revenue.

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Version 2.0.1Last updated: October 2025
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