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Sangeeta Bansal Vs. Pr. Commissioner of Income Tax, Central-3, New Delhi

Case No: ITA No. 1263/Del/2020
Court: Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi
Date: 3/21/2025

Parties Involved

appellantSangeeta Bansal
respondentPr. Commissioner of Income Tax, Central-3, New Delhi

Facts Summary

The appeal was filed by Sangeeta Bansal against the order dated 17.03.2020 of the Learned Principal Commissioner of Income-Tax, Central-3, New Delhi, under Section 263 of the Income-Tax Act, 1961. The order arose from a previous order dated 28.04.2017 of the Learned Assistant Commissioner of Income Tax, Central Circle-31, New Delhi, for the assessment year 2015-16. The appellant/assessee has availed the Vivad Se Viswas Scheme, 2024 and submitted Form nos. 1 and 2. The assessee has enclosed evidence regarding the 'Vivad Se Viswas Scheme Act 2024'. The appeal was heard on 21.03.2025.

Decision in favour of

Partly Assessee / Partly 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 Partly Assessee / Partly Revenue.

Precedents Relied Upon

1 precedent cited in this judgement.

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Sangeeta Bansal Vs. Pr. Commissioner of Income Tax, Central-3, New Delhi | ITA No. 1263/Del/2020 | 2025 | Opakhya