Pr. Commissioner of Income Tax (CENTRAL)-2 v. M/S Home Developers Projects Pvt. Ltd.
Case brief
What is this about?
Delhi High Court; ITA 368/2024; Pr. Commissioner of Income Tax (Central)-2 v. M/s Home Developers Projects Pvt. Ltd.; Direct Tax Vivad se Vishwas Scheme 2020 (DTVSV); Section 5(1) Direct Tax Vivad se Vishwas Act 2020; settlement; dismissal/withdrawal of departmental appeal; appeal disposed of; order dated 07.05.2026; Bench: Dinesh Mehta and Amit Mahajan, JJ.
What did the court decide?
In view of the respondent-assessee's settlement under the DTVSV Scheme, 2020 (certificate issued under Section 5(1) of the DTVSV Act, 2020 and the requisite amount deposited), the appeal stands disposed of. ¶15