M/s. HSC C&C JV Vs. ACIT

Parties Involved

Facts Summary

The assessee, M/s. HSC C&C JV, filed an appeal against the Commissioner of Income Tax (Appeals)-XX, New Delhi’s order dated 24.02.2015 passed in case no.356/2013-14 involving proceedings under section 143(3)/145(3)/147 of the Income-tax Act, 1961. The assessee subsequently filed an application dated 27.02.2025 for withdrawal of the appeal, stating that the appeal had been settled under The Direct Tax Vivad se Vishwas Scheme, 2024, and a certificate in Form 2 had been received from the designated authority. The departmental representative had no objection to the withdrawal application.…

Legal Issues

• 1. Whether the appeal can be withdrawn following settlement under The Direct Tax Vivad se Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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