TMI Blog2020 (12) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act No. 3 of 2020) to provide for resolution of disputed tax and for matter connected therewith or incidental thereto. The Act of the Parliament received the assent of the President on 17.03.2020 and published in the Gazette of India on 17.03.2020. In terms of the said Act, the assessee has been given an option ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The cross-appeals one by the assessee and the other by the Revenue for the assessment year (AY) 2012-13 and the appeal for AY 2013-14 filed by the assessee are directed against the order of the Commissioner of Income Tax (Appeals) -57, Mumbai [in short CIT(A) ] and arise out of assessment completed u/s 143(3) r.w.s. 144C(3) of the Income Tax Act, 1961 (the Act). 2. The Ld. counsel for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for matter connected therewith or incidental thereto. The Act of the Parliament received the assent of the President on 17.03.2020 and published in the Gazette of India on 17.03.2020. In terms of the said Act, the assessee has been given an option to put an end to the tax disputes, which may be pending at different levels either before the First Appellate Authority or before the Tribunal or befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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