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Naveen Kurele Vs. Asst. Commissioner of Income Tax

Case No: ITA No. 4165/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘E’: New Delhi
Date: 3/28/2025

Parties Involved

appellantNaveen Kurele
respondentAsst. Commissioner of Income Tax, Central Circle-1, Noida

Facts Summary

The appeal filed by Naveen Kurele, the assessee, is against the order dated 09.07.2024 of the Learned Commissioner of Income-Tax (Appeals)-3, Noida, under Sections 147 r.w.s. 143(3) of the Income-Tax Act, 1961 for the assessment year 2015-16. The assessee has availed the Vivad Se Viswas Scheme, 2024, and submitted Forms 2. The assessee has enclosed evidence regarding the 'Vivad Se Viswas Scheme Act 2024'. The appeal was heard on 28.03.2025, represented by Shri Sanjay Kumar, CA for the assessee and Shri Amit Katoch, SR. DR for the department.

Decision in favour of

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 Revenue.

Precedents Relied Upon

1 precedent cited in this judgement.

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