The Tax Publishers2020 TaxPub(DT) 4833 (Mad-HC)

DIRECT TAX VIVAD SE VISHWAS ACT, 2020

Sections 2(j) & 4 Sections 10A & 10B

Where assessee had already availed the benefit of “Vivad Se Vishwas Scheme” to settle the disputes arising out of instant appeal, thus, there was no need to keep such appeal pending before High Court and hence, the said appeal was rightly dismissed by the High Court.

Vivad se vishwas scheme - Benefit of - Assessee filed declaration under section 4 -

Revenue filed an appeal before High Court. It was submitted on behalf of assessee-company that the assessee had already filed declarations under section 4 of “Vivad Se Vishwas Scheme” to settle the disputes arising out of instant appeal. Held: Since assessee had already availed the benefit of “Vivad Se Vishwas Scheme” to settle the disputes arising out of instant appeal, thus, there was no need to keep such appeal pending before High Court and hence, the said appeal was dismissed by the High Court. Further, in order to safeguard the interest of the assessee, it was given liberty to get the appeal restored in the event the ultimate decision to be taken on the declaration filed by the assessee under “Vivad Se Vishwas Scheme” would not be in its favour.

REFERRED :

FAVOUR : Appeal dismissed

A.Y. :



IN THE MADRAS HIGH COURT

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