Tag Archives: Income tax Appellate Tribunal

Once DTVS Scheme declaration is accepted and Form 2 issued, CIT(A) must defer proceedings and dismiss appeal as withdrawn upon Form 4 issuance Issue Whether the CIT(A)/NFAC can adjudicate an appeal on merits and remand the matter to the Assessing Officer when the assessee has already settled the dispute under the Direct Tax Vivad se… Read More »

Once Form 2 Is Issued Under VSVS, CIT(A) Cannot Remand Assessment; Proceedings Stand Settled Conclusively Issue Whether the CIT(A)/NFAC and Tribunal erred in deciding and remanding an appeal when a declaration under the Direct Tax Vivad se Vishwas Scheme, 2024 had already been accepted with Form No. 2 issued and full payment made. Facts Pendency… Read More »