Sangeeta Bansal Vs. Deputy Commissioner of Income Tax
Parties Involved
Facts Summary
The appeal filed by the appellant/assessee, Sangeeta Bansal, is against the order dated 11.01.2023 of the Learned Commissioner of Income-Tax (Appeals), Central-30, New Delhi, arising out of the order dated 24.09.2021 under Section 143(3)/263 of the Income-Tax Act, 1961. The appellant has availed the Vivad Se Viswas Scheme, 2024, and submitted Form nos. 1 and 2. The appellant has enclosed evidence regarding the Vivad Se Viswas Scheme Act 2024. The appeal is being dismissed based on the decision of the Hon'ble Madras High Court in the case of Nannusamy Mohan (HUF) vs. ACIT, wherein the court dismissed the appeal after considering the assessee's intention to avail the benefit of the Vivad se Vishwas Scheme 2020.…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the appeal should be dismissed in light of the Vivad Se Viswas Scheme, 2024.
Judgment Outcome
Decided in favour of Partly Assessee / Partly Revenue.
Precedents Relied Upon
1 precedent cited in this judgement.
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