Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1415 - HC - Income TaxDeclaration under the provisions of the Vivad Se Viswas Act - Addition u/s 68 - HELD THAT:- In this appeal we may not be required to answer the substantial questions of law in the light of the fact that the respondent assessee had filed declaration under the provisions of the Vivad Se Viswas Act (VSV Act) and though the declaration was processed and Form 3 was issued on 27th January, 2021, subsequently it was withdrawn from the server of the Department. This compelled the assessee to submit representation to the Department and the representation was rejected by order dated 9th September, 2021. The said order was put to challenge which was allowed by us by order dated 1st April, 2022 with a direction to the concerned authority to restore the Form 3 which was originally issued and process the same in accordance with law. In the light of the said direction, this appeal filed by the revenue stands closed and the substantial questions of law are left open
|