The Commissioner of Income Tax v. M/S.Ajappa Integrated Project
Case brief
What is this about?
Settlement-driven closure of income-tax appellate litigation before the Madras High Court: assessee M/s. Ajappa Integrated Project Management Consultants Pvt Ltd opted for the Direct Tax Vivad Se Vishwas Scheme, 2024; the demand arising from the ITAT Madras 'A' Bench order dated 25.06.2012 in ITA Nos. 349 & 578/Mds/2012 was settled; the Court closed TCA Nos. 930 and 931 of 2014 as settled without adjudication. Citable only as an instance of DTVSV-based closure of Section 260A appeals, not for any substantive tax ruling.
What did the court decide?
Both Tax Case (Appeals) closed as settled following settlement of the demand under the Direct Tax Vivad Se Vishwas Scheme, 2024; no costs awarded. ¶30