Disposed¶23
The Commissioner of Income Tax v. M/S.Visteon Technical and
Madras HCTCA/1046/2014
Case brief
AI extract
What is this about?
Tax case appeal T.C.A.No.1046 of 2014 (AY 2007-08), CIT Chennai v. Visteon Technical and Services Centre Pvt. Ltd., Madras High Court, decided 23.01.2026; appeal under Section 260A Income-Tax Act 1961 against ITAT Madras 'A' Bench order 15.06.2012 (ITA No.1870/Mds/2011); appeal closed returning questions of law unanswered after assessee produced Form 4 evidencing settlement of demand under Direct Tax Vivad Se Vishwas Scheme, 2024; no costs.
What did the court decide?
The Court recorded that the demand under the impugned order has been settled under the Vivad Se Vishwas Scheme, as evidenced by Form 4 (Order for Full and Final Settlement of Tax Arrear under the Direct Tax Vivad Se Vishwas Scheme, 2024) produced by the respondent/assessee. ¶22