Shine Star vs. Deputy Commissioner of Income-Tax

Parties Involved

Facts Summary

The case involves an appeal by Shine Star against the order of the Commissioner of Income-tax (Appeals) dismissing their appeal arising from reassessment proceedings. The assessee had previously settled a dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020, but the reassessment proceedings were distinct and not covered by the settlement. The assessee had requested particulars of the parties and transactions forming the basis of the allegation but these were not provided by the Assessing Officer. The Tribunal found that the reassessment proceedings and the addition of Rs.1,01,09,911/- were not covered by the settlement and that the addition could not be sustained due to the lack of particulars provided to the assessee.…

Legal Issues

• 1. Whether the reassessment proceedings and the addition of Rs.1,01,09,911/- were covered by the settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.
• 2. Whether the addition of Rs.1,01,09,911/- could be sustained without providing the particulars of the parties and transactions to the assessee.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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