Shri Brahm Dutt vs Income Tax Officer, Ward-1(2), Noida, U.P.

Parties Involved

Facts Summary

This appeal by the assessee, Shri Brahm Dutt, is directed against the order of the National Faceless Appeal Centre, Delhi, dated 18.07.2024, arising out of the assessment order under section 144 of the Act dated 31.10.2019 for Assessment Year 2015-16. The assessee filed an application under the Direct Tax 'Vivad Se Viswas Scheme Act 2024' and submitted Form No.2 with respect to the scheme. The assessee requested the withdrawal of the appeal on the ground that he has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2015-16.…

Legal Issues

• 1. Whether the appeal should be dismissed in light of the assessee opting for the Direct Tax Vivad se Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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