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RELX India Pvt. Ltd. Vs. DCIT

Case No: ITA No.4388/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘H’ NEW DELHI
Date: 3/7/2025

Parties Involved

appellantRELX India Pvt. Ltd.
respondentDCIT, Circle-19(1), Delhi

Facts Summary

The assessee, RELX India Pvt. Ltd., filed an appeal against the final assessment order dated 23.07.2024 for the assessment year 2020-21. The order was passed under sections 143(3), 144C(13), and 144B of the Income-tax Act, 1961. The assessee filed an application dated 24.02.2025 for withdrawal of the appeal, citing the settlement of the appeal under the Direct Tax Vivad Se Vishwas Scheme, 2024. The departmental representative had no objection to the withdrawal application.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal can be withdrawn under the Direct Tax Vivad Se Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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Version 2.0.1Last updated: October 2025
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RELX India Pvt. Ltd. Vs. DCIT | ITA No.4388/Del/2024 | 2025 | Opakhya